31 C.F.R. § 515.327
Blocked estate of a decedent
The term blocked estate of a decedent shall mean any decedent's estate in which a designated national has an interest. A person shall be deemed to have an interest in a decedent's estate if he:
(a) Was the decedent;
(b) Is a personal representative; or
(c) Is a creditor, heir, legatee, devisee, distributee, or beneficiary.
Notes of Decisions
Cited in 3
cases, 1975–1989 · leading case: Mario Alfonso Tagle & Lourdes A. Martinez v. Donald T. Regan, as Sec'y of Treasury of the United States, Defendant, 643 F.2d 1058 (5th Cir. 1981).
Mario Alfonso Tagle & Lourdes A. Martinez v. Donald T. Regan, as Sec'y of Treasury of the United States, Defendant, 643 F.2d 1058 (5th Cir. 1981). “31 C.F.R. § 515.327 . Section 515.201 prohibits all transactions incident to the administration of the blocked estate of a decedent, including the appointment and qualification of personal representative, the collection and liquidation of assets, the payment of claims, and…”
Maria Del Carmen Llanso De Real v. William E. Simon, as Sec'y of the Treasury of the United States Ofamerica, 510 F.2d 557 (5th Cir. 1975). “4 The most important regulation bearing on this case, however, is 31 C.F.R. § 515.327 (1974), which defines a “blocked estate of a decedent.”
De Cuellar v. Brady, 881 F.2d 1561 (11th Cir. 1989). “In blocking the account, the Secretary relied on 31 C.F.R. § 515.327 (1974), which defines a “blocked estate of a decedent.”
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