United States v. Rose

KIRKPATRICK, District Judge.

This is a civil action brought under 31 U.S.C. § 192 to enforce the personal liability of the defendants, who are administrators of the estate of Morton M. Rose, and their surety, for a federal estate tax assessed against the estate. The section of the law in question provides, in substance, that an administrator who pays any debt owing by his decedent before he pays debts of the decedent due the United States shall be answerable personally to the United States to the extent of such payments.

On February 12, 1953, the Commissioner of Internal Revenue assessed…