Hickey v. Williams

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding executor personally liable for unpaid estate taxes, even though a formal deficiency notice had not yet issued at the time of the transfer, because his informal discussions with the IRS put him on notice of the tax liability
• “Of course, the executor’s liability is limited to the extent of the payment or value of the assets he distributed from the estate prior to the payment of the taxes.”

Source: CourtListener parenthetical corpus (CC0).