...shall become answerable In his own person and estate to the extent of such payments for the debts во due to the United States, or for so much thereof as may remain due and unpaid. As used in said section, the word "debt" includes a beneficiary's distributive share of an estate. Thus, if the...

...(Rev. Stat., sec. 3467, as amended), provides (p. 172) : Sec. 192. Liability of fiduciaries. Bvery executor, administrator, or assignee, or other person,...for so much thereof as may remain due and unpaid. (156) petiti LEON G. GRIEB. or I ititioner was a fiduciary of the company and, as such, is liable for...

...States from such person or estate, shall become answerable in his own person and estate • * * lor the debts so due to the United States, or for so much thereof as may remain due and unpaid." (31 USC 192) States and brought back on his return to this country (see § 10.17 (a) of this chapter)...

...assets that the Government's § 191 priority claim could not be paid in full. Section 192 provides: "Every executor, administrator, or assignee, or other...for so much thereof as may remain due and unpaid." The District Court dismissed the complaint on the theory that a distributing agent is not included...

...States from such person or estate, shall become answerable in his own person and estate • » • for the debts so due to the United States, or for so much thereof as may remain dueand unpaid." (31 U. 8. C. 192) tamers exported from the United States empty and returned as usual...

...personal liability of the fiduciary for estate tax is described in 31 USC sec. 192, which provides: Every executor, administrator, or assignee, or other...for so much thereof as may remain due and unpaid. Section 192, 31 USC, must be read in conjunction with RS, sec. 3466 (1878), 31 USC sec. 191 (1970 ed.);...

...for which he acts before he satisfies and pays the debts due to the United States from such » * • estate, shall become answerable in his own person...for so much thereof as may remain due and unpaid. * * * and this must be read in the light of Revised Statutes section 3466 (31 USC sec. 191) , which...

...satisfying and paying the debts due to the United States from such estate shall become personally answerable to the extent of such payments for the debts so due...for so much thereof as may remain due and unpaid. Section 2204 (a) of the Code provides that if the deceased's personal representative makes written...

...person or estate, shall become answerable In bis own person and estate to the extent of such payment! for the debts so due to the United States, or for so much thereof as may remain due and unpaid. petitioner was a fiduciary of the company and, as such, is liable for the unpaid balance of the deficiency...

...or estate, shall become answerable in his own person and estate to the extent of such payments fior the debts so due to the United States, or for so much thereof as may remain due and unpaid. The liability of the Merchants Warehouse Co. for the taxes in question has been finally determined...