United States First Circuit
US v. McNicol, 15-2214
In the government's suit against a tax debtor's estate and the his wife, both individually and in her capacity as executrix of the estate, the District Court's grant of summary judgment to the government, holding the estate and the wife as executrix liable for $351,218.98 is affirmed where all three requirements for liability under 31 U.S.C. section 3713, commonly known as the federal priority statute, were satisfied.
Appellate Information
- Published 2016/07/15
Judges
- SELYA
Court
- United States First Circuit