UNITED STATES v. GILMORE

No. 15130.

222 F.2d 167 (1955)

UNITED STATES of America, Appellant, v. Lynne Marx GILMORE, formerly Lynne Marx Knauer, Appellee.

United States Court of Appeals Fifth Circuit.

Rehearing Denied June 29, 1955.


Attorney(s) appearing for the Case

Louise Foster, Ellis N. Slack, Sp. Asst. to Atty. Gen., H. Brian Holland, Asst. Atty. Gen., E. David Rosen, Asst. U. S. Atty., Miami, Fla., A. F. Prescott, George F. Lynch, Sp. Assts. to the Atty. Gen., James L. Guilmartin, U. S. Atty., Miami, Fla., for appellant.

B. E. Hendricks, Hendricks & Hendricks, Miami, Fla., for appellee.

Before HUTCHESON, Chief Judge, and RIVES and TUTTLE, Circuit Judges.


RIVES, Circuit Judge.

The question to be decided is whether the appellee, widow of Francis A. Knauer, who was beneficiary of her husband's life insurance and also administratrix of his estate is liable for her deceased husband's unpaid federal income taxes when, as administratrix, she had exhausted the assets of the estate, other than life insurance, in payment of federal estate taxes prior to knowledge of liability for income tax. Two grounds are urged upon which...

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