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
LILLIA L. MORRIS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Morris v. Commissioner
Docket No. 66790.
United States Board of Tax Appeals
36 B.T.A. 516; 1937 BTA LEXIS 700;
September 8, 1937, Promulgated
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.
A. T. Holmes, Esq., for the petitioner.
John…
2Cases cited1 opinion
- Morris v. CommissionerUnited States Board of Tax Appeals · 1937