Carolyn Brafman v. United States

WISDOM, Circuit Judge:

This case is before the Court on the issue of the liability of the defendant, Carolyn Lazarowitz Brafman, as an alleged transferee of the Estate of Abraham Lazarowitz, for unpaid estate taxes. 1

Lazarowitz died on January 20, 1951. Among his assets were five insurance policies with a total face value of $100,000. These policies provided that on his death, the interest on the proceeds should be paid to his widow, during her lifetime. On her death, the daughter, Carolyn, would receive an interest in one-fifth of the proceeds. 2 Mrs. Lazarowitz died in December 1951. Since…