Morris v. Commissioner
United States Board of Tax Appeals
Where the administratrix of an estate pays other debts of the decedent besides an income tax liability of the decedent for 1925, of which she had knowledge, and thereafter distributes the estate to persons entitled to receive the same, she is personally liable for the debt owed the United States under section 3467 of the Revised Statutes.
1Opinion of the Court
OPINION.
Smith :
This proceeding is for the determination of the liability of the petitioner for the payment of a deficiency in income tax of $1,111.82 for 1925 assessed against Thomas Morris, deceased. On May 2, 1932, the respondent addressed a letter to Mrs. Lillia L. Morris, 1301 Main Street, La Crosse, Wisconsin, reading in material part as follows:
*517You are advised that the determination of the tax liability of Thomas Morris, deceased, La Crosse, Wisconsin, for the calendar year 1926 discloses a deficiency in income tax in the amount of $1,111.82, which deficiency, plus interest as provided…
2Cases cited2 opinions
- United States v. BarnesDistrict Court, S.D. New York · 1887
- United States v. EygesDistrict Court, D. Massachusetts · 1923
3Cited by5 opinions
- United States v. MunroeDistrict Court, W.D. Pennsylvania · 1946
- Beasley v. CommissionerUnited States Board of Tax Appeals · 1940
- Morris v. CommissionerUnited States Board of Tax Appeals · 1937
- United States v. WolffDistrict Court, S.D. New York · 1938
- Viles v. CommissionerUnited States Tax Court · 1955