Legal Opinion
Roger L. Ewart, Fiduciary and Transferee of the Assets of the Estate of Blanche L. Ewart, Deceased, Transferor v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided March 23, 1987No. 86-1050PublishedCited by 9 opinions
1Opinion of the Court
NATHANIEL R. JONES, Circuit Judge.
Roger L. Ewart (the taxpayer) appeals from a decision of the United States Tax Court holding him liable as a transferee of. the assets of the Estate of Blanche L. Ewart (the estate) under section 6901(a)(1)(A)(ii) of the Internal Revenue Code of 1954, 26 U.S.C. [I.R.C.] § 6901(a)(1)(A)(ii) (1982). See Ewart v. Commissioner, 85 T.C. 544 (1985). For the reasons set forth below, we affirm.
The following facts are taken largely from the Tax Court’s opinion. Blanche L. Ewart died on April 30, 1978, and her will was probated in the Ohio courts. Taxpayer, and his…
2Cases cited8 opinions
- Commissioner v. SternSupreme Court of the United States · 1958
- Darcy v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1933
- John Ownbey Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1981
- Louis Deniro, Frank Deniro and Michael Deniro v. United StatesCourt of Appeals for the Sixth Circuit · 1977
- Charlie Delia, Transferee of Assets of Lath Rite Builders, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1966
3 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Frank Sawyer Trust of May 1992 v. Commissioner of Internal RevenCourt of Appeals for the First Circuit · 2013
- Swords v. Comm'rUnited States Tax Court · 2014
- Upchurch v. Comm'rUnited States Tax Court · 2010
- Hawk v. Comm'rUnited States Tax Court · 2017
- Joseph D. and Wanda S. Lunsford v. CommissionerUnited States Tax Court · 2001
4 more not listed; retrieve them via the Exa API.