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UNITED STATES v. RUSSELL

No. 71-1378.

461 F.2d 605 (1972)

UNITED STATES of America, Plaintiff-Appellant, v. Harriett C. RUSSELL, Executrix of the Estate of T. C. Russell, Deceased, Defendant-Appellee.

United States Court of Appeals, Tenth Circuit.

June 8, 1972.

Attorney(s) appearing for the Case

Wm. Terry Bray, Dept. of Justice, Washington, D. C. (Fred B. Ugast, Acting Asst. Atty. Gen., Meyer Rothwacks and Crombie J. D. Garrett, Dept. of Justice, and Robert J. Roth, U. S. Atty., of counsel, on brief), for plaintiff-appellant.

William P. Shannahan, San Diego, Cal. (Jerry B. Hicks, Higgs, Fletcher & Mack, San Diego, Cal. and Felix G. Kancel, Jr., Kansas City, Kan., on brief), for defendant-appellee.

Before HILL, HOLLOWAY and McWILLIAMS, Circuit Judges.

McWILLIAMS, Circuit Judge.

This is a tax case. Pursuant to the provisions of § 6324(a) (2) of the Internal Revenue Code of 1954, the United States brought a civil action in debt against Harriett C. Russell, the surviving widow of the decedent, T. C. Russell, seeking a personal judgment against her for unpaid federal estate taxes in the amount of $116,165 which had previously been assessed against the estate of T. C. Russell.

At the date of his death T...

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