SANFORD v. SANFORD'S ADM'R.


262 S.W.2d 827 (1953)

SANFORD v. SANFORD'S ADM'R.

Court of Appeals of Kentucky.

December 11, 1953.


Attorney(s) appearing for the Case

Ralph Mitchell and Coleman Wright, Shelbyville, for appellant.

Bernard B. Davis, Shelbyville, for appellee.


CAMMACK, Justice.

This case presents the question of whether an executor who fails to report his decedent's estate for inheritance tax purposes, and also fails to cause the inheritance taxes due to be paid, is personally liable to the estate for the legal penalties thus incurred. The appeal is from a judgment holding him liable, and we are of the opinion that the judgment should be affirmed.

Mrs. Sallie Bland Sanford died in 1939. She gave her husband, J....

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