The United States brought a case against Phineas Bradley, the surviving administrator of David Ott deceased. The dispute was over an unpaid debt that had been incurred by Ott prior to his death. The Supreme Court held that the executor of a decedent's estate is not personally liable for debts owed by the decedent unless there has been some act or omission on their part which would make them so. In this case, no such act or omission could be found and thus Bradley was not responsible for paying off Ott’s debt as he did not have any legal obligation to do so. This decision established precedent in regards to how creditors should pursue payment from estates after someone passes away and clarified who can be held accountable for outstanding debts when someone dies without having paid them off beforehand.

In this case, the United States argued that Phineas Bradley, as surviving administrator of David Ott deceased, was liable for a debt owed by Ott to the United States. The Supreme Court disagreed and issued a dissenting opinion. Justice McLean wrote in his dissent that there is no evidence presented which would prove that Bradley had any knowledge or notice of the debt prior to being appointed as administrator. He further noted that even if he did have such knowledge it would not make him personally responsible for paying off the debt since he was only an agent acting on behalf of another person's estate. Finally, Justice McLean concluded by stating that if Congress intended administrators to be held liable for debts incurred before their appointment then they should pass legislation explicitly stating so instead of relying on courts to interpret existing laws in such a way.