Beasley v. Commissioner
United States Board of Tax Appeals
An individual who had been an administrator and had paid the other debts of the estate without satisfying the estate's debt for income tax due to the United Statesheld, despite his discharge by the probate court, liable in his own person and estate to the extent of such unpaid tax, under Revised Statutes, section 3467, and Revenue Act of 1934, section 311(a)(2).
1Opinion of the Court
JOHN H. BEASLEY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Beasley v. Commissioner
Docket No. 99113.
United States Board of Tax Appeals
42 B.T.A. 275; 1940 BTA LEXIS 1020;
June 28, 1940, Promulgated
An individual who had been an administrator and had paid the other debts of the estate without satisfying the estate's debt for income tax due to the United Statesheld, despite his discharge by the probate court, liable in his own person and estate to the extent of such unpaid tax, under Revised Statutes, section 3467, and Revenue Act of 1934, section 311(a)(2).
John H. Beasley, Esq.,…
2Cases cited11 opinions
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Hulburd v. CommissionerSupreme Court of the United States · 1935
- Haag v. CommissionerUnited States Board of Tax Appeals · 1930
- Wright v. CommissionerUnited States Board of Tax Appeals · 1933
- Weigel v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1938
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