Little v. Commissioner
United States Tax Court
P was the personal representative of D's estate. During administration of the estate, P received information indicating possible income tax liabilities of the estate. P gave this information to the estate's lawyer, who erroneously and repeatedly advised P that the estate had no tax liabilities and advised P to make disbursements and distributions.
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P was the personal representative of D's estate. During administration of the estate, P received information indicating possible income tax liabilities of the estate. P gave this information to the estate's lawyer, who erroneously and repeatedly advised P that the estate had no tax liabilities and advised P to make disbursements and distributions. P, acting in good faith, followed this advice and eventually closed the estate without paying the estate's income tax liabilities. R determined that P is liable for the estate's unpaid income tax liabilities under 31 U.S.C. sec. 3713(b) (1994),…
1Opinion of the Court
RUWE, Judge:
Respondent determined that petitioner, in his capacity as a fiduciary of the estate of Jerry J. Calton, is personally liable under 31 U.S.C. section 3713(b) (1994) for the estate’s unpaid income tax liabilities in the amount of $63,734.53, plus interest.1 The amounts of the unpaid income tax liabilities of the estate are not in dispute.
Petitioner acknowledges that he permitted all the estate’s assets to be paid out to creditors and beneficiaries before the estate’s income tax liabilities had been paid. Petitioner disputes personal liability for these income tax liabilities on the…
2Cases cited7 opinions
- United States v. BoyleSupreme Court of the United States · 1985
- Estelle Want, Trustee and Transferee v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1960
- Leigh v. CommissionerUnited States Tax Court · 1979
- United States v. A. D. CrockerCourt of Appeals for the Ninth Circuit · 1963
- Irving Trust Co. v. CommissionerUnited States Board of Tax Appeals · 1937
2 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- United States v. Oscar RendaCourt of Appeals for the Fifth Circuit · 2013
- United States v. Finley HilliardCourt of Appeals for the Fifth Circuit · 2014
- United States v. BartlettDistrict Court, C.D. Illinois · 2002
- Little v. CommissionerUnited States Tax Court · 1999
- United States v. Finley HilliardCourt of Appeals for the Fifth Circuit · 2014
3 more not listed; retrieve them via the Exa API.