Ewart v. Commissioner
United States Tax Court
P and R each seek judgment as a matter of law in their favor. The issue for determination is whether P is liable as a transferee under sec. 6901(a)(1)(A)(ii), I.R.C. 1954, or as a fiduciary under sec. 6901(a)(1)(B). D died an Ohio domiciliary, and her two sons were appointed as coexecutors of her estate. P, one of the coexecutors, received a notice of deficiency (liability) as a fiduciary and beneficiary of the estate.
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P and R each seek judgment as a matter of law in their favor. The issue for determination is whether P is liable as a transferee under sec. 6901(a)(1)(A)(ii), I.R.C. 1954, or as a fiduciary under sec. 6901(a)(1)(B). D died an Ohio domiciliary, and her two sons were appointed as coexecutors of her estate. P, one of the coexecutors, received a notice of deficiency (liability) as a fiduciary and beneficiary of the estate. P's purported liability is based on the transfer of property from the estate which rendered the estate insolvent. This transfer was made without consideration and prior to the…
1Opinion of the Court
Roger L. Ewart, Fiduciary, and Transferee of the Assets of the Estate of Blanche L. Ewart, Deceased, Transferor, Petitioner v. Commissioner of Internal Revenue, Respondent
Ewart v. Commissioner
Docket No. 27544-83
United States Tax Court
85 T.C. 544; 1985 U.S. Tax Ct. LEXIS 32; 85 T.C. No. 32;
October 8, 1985, Filed
Decision will be entered for the respondent.
P and R each seek judgment as a matter of law in their favor. The issue for determination is whether P is liable as a transferee under sec. 6901(a)(1)(A)(ii), I.R.C. 1954, or as a fiduciary under sec. 6901(a)(1)(B).
D died an Ohio domiciliary,…
2Cases cited21 opinions
- Adickes v. S. H. Kress & Co.Supreme Court of the United States · 1970
- Commissioner v. SternSupreme Court of the United States · 1958
- Espinoza v. CommissionerUnited States Tax Court · 1982
- Jarvis v. CommissionerUnited States Tax Court · 1982
- Shiosaki v. CommissionerUnited States Tax Court · 1974
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