United States v. Elliott

HICKS, Circuit Judge.

Alexander Varney died prior to 1924. Pricy A. Varney is his widow. On August 3, 1925, she was adjudged a bankrupt. Ap-pellee Elliott was appointed trustee of her estate. On May 12, 1927, the Commissioner of Internal Revenue filed with Elliott, as-receiver of the estate of Alexander Varney, a claim for income and profits taxes for the years 1919 to 1924, inclusive. Prom the ensuing correspondence it developed that Elliott was not receiver of the estate of Alexander Varney, but a question arose as to whether the taxes claimed were chargeable to the estate of Pricy A.…