Legal Opinion
United States v. Mrs. Beatrice F. New, Individually and as Administratrix of the Estate of Herbert Fried
Court of Appeals for the Seventh Circuit
Decided December 2, 1954No. 11183PublishedCited by 11 opinions
1Opinion of the Court
MAJOR, Circuit Judge.
Defendant (sometimes referred to as the taxpayer) is the widow of Herbert Fried, who died on April 11, 1948, and is the administratrix of his estate. Decedent, insolvent at the time of his death, was indebted to plaintiff (United States of America) on account of income taxes for the years 1943 through 1948, in the amount of $64,851.33, and interest of $7,733.80. On July 16, 1948, the Collector of Internal Revenue filed a claim against the decedent’s estate, which was allowed and upon which the administra-trix paid $839.14, the balance remaining unsatisfied.
The decedent at…
2Cases cited5 opinions
- Ruth Halle Rowen, Ethel F. Halle, and Edward Halle v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1954
- Pearlman v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1946
- Rowen v. CommissionerUnited States Tax Court · 1952
- Kieferdorf v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1944
- Tyson v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1954
3Cited by11 opinions
- United States v. Molly G. BessCourt of Appeals for the Third Circuit · 1957
- Jean F. Stern v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1957
- United States v. Nelle A. HoperCourt of Appeals for the Seventh Circuit · 1957
- Stoumen v. CommissionerUnited States Tax Court · 1957
- United States v. Dorothy B. Truax, Individually and as Administratrix of the Estate of Layton E. TruaxCourt of Appeals for the Fifth Circuit · 1955
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