United States v. First Huntington Nat. Bank

HARRY E. WATKINS, District Judge.

This is an action by the United States seeking to hold an administrator personally liable for an estate tax under Sec. 3467, R. S., 31 U.S.C.A. § 192. Both plaintiff and defendant have moved for summary judgment under Rule 56 of the Rules of Federal Procedure, 28 U.S.C.A. following section 723c. The principal question presented here is whether the action is barred by limitations.

The complaint, amended complaint, answer and admissions made on the record, disclose the following undisputed facts: D. T. Evans, of Huntington, W. Va.,' died intestate on August 13,…