Leigh v. Commissioner
United States Tax Court
Petitioner was administrator of an estate and employed an attorney to represent the estate in the probate proceedings and tax matters. A few days before petitioner's final accounting was filed and approved by the probate court, the attorney asked petitioner to sign an amended estate tax return reporting additional tax due as a result of after-discovered assets.
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Petitioner was administrator of an estate and employed an attorney to represent the estate in the probate proceedings and tax matters. A few days before petitioner's final accounting was filed and approved by the probate court, the attorney asked petitioner to sign an amended estate tax return reporting additional tax due as a result of after-discovered assets. Petitioner was apparently not told by the attorney to pay the additional tax, and petitioner distributed all of the assets of the estate without paying the additional tax. Held: Under 31 U.S.C. sec. 192, petitioner is personally liable…
1Opinion of the Court
Drennen, Judge:
Respondent determined that petitioner in his capacity as fiduciary of the Estate of Charles W. Cooper, deceased, is personally liable for the undischarged estate tax owed by the estate in the amount of $27,061.
Due to a concession by respondent,1 the only issue presented for our resolution is whether petitioner can be held personally liable in his capacity as administrator of the Estate of Charles W. Cooper, under R.S. sec. 3467 (1878), 31 U.S.C. sec. 192 (1970 ed.).
FINDINGS OF FACT
Some of the facts have been stipulated and are so found. The stipulation of facts together with…
2Cases cited20 opinions
- Estate of Frank Duttenhofer, Deceased, Albert J. Uhlenbrock and William Duttenhofer, Co-Executors v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1969
- Duttenhofer v. CommissionerUnited States Tax Court · 1967
- King v. United StatesSupreme Court of the United States · 1964
- Ferrando v. United StatesCourt of Appeals for the Ninth Circuit · 1957
- In Re Fisk's Estate. Fisk v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1953
15 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Bank of West v. CommissionerUnited States Tax Court · 1989
- United States v. Finley HilliardCourt of Appeals for the Fifth Circuit · 2015
- In Re Estate of Denman, Texas Court of Appeals, 4th District (San Antonio)2008
- In re Eleanor Pierce (Marshall) Stevens Living TrustLouisiana Court of Appeal · 2015
- Little v. CommissionerUnited States Tax Court · 1999
15 more not listed; retrieve them via the Exa API.