Monthly Archives: February 2017

Personal Liability of Executors for Tax Liabilities of the Estate Under the Federal Priority Statute, 31 U.S.C. 3713

United States v. McNicol 829 F.3d 77, (1st Cir. July 15, 2016) aff’g 2014 WL 4384486, 114 A.F.T.R. 2,d 2014-5919 (D. Mass., 2014) Summary This is an appeal of summary judgment by the personal representative (the “PR”) of an estate. The lower court found the PR to be personally liable under the federal ...