26 U.S.C. § 2002
Liability for payment
The tax imposed by this chapter shall be paid by the executor.
Notes of Decisions
Cited in 32
cases (1 in the last 5 years), 1956–2022 · leading case: In Re Est. of Wahlin, 505 S.W.2d 99 (Mo. Ct. App. 1973).
In Re Est. of Wahlin, 505 S.W.2d 99 (Mo. Ct. App. 1973). “The court in Carpenter carefully reviewed the federal statutes (now 26 U.S.C.A. § 2002 and § 2205) imposing liability on the executrix to pay the federal estate tax from probate assets and determined that they prescribed only “the initial method of paying the tax”, but not “the…”
Est. Sheppard Ex Rel. McMorrow v. Schleis, 2010 WI 32 (Wis. 2010). “We conclude that payment of the federal estate tax is to be made by the Estate under 26 U.S.C. § 2002 (2006), 3 which provides that an estate pays the estate tax on nonprobate property.”
People ex rel. Madigan v. Kole, 2012 IL App (2d) 110245 (Ill. App. Ct. 2012). “§§ 2002 , 2203, 6018 (2000) (imposing duty to file the federal return and pay the federal estate tax on the estate’s executor or, if none, the estate’s representative with possession of estate property). Illinois taxes and returns were due “on the due date or dates,…”
Gabriel J. Baptiste, Jr., Transferee v. Comm'r of Internal Revenue, 29 F.3d 433 (8th Cir. 1994). “Under 26 U.S.C. § 2002 , the estate tax is payable by the executor of the estate.”
Est. of Beach, 542 P.2d 994 (Cal. 1975). “Code, § 2002 ( 26 U.S.C. § 2002 ); Rev. & Tax. Code, § 14101) as well as income taxes of the decedent and the estate (Int.”
Quintana v. Quintana, 802 P.2d 488 (Idaho Ct. App. 1990). “26 U.S.C. § 2002 . “It is settled beyond question that it was the duty of the Executor to pay the Federal Estate Tax, and this duty, if not performed, would result in individual liability on the part of the Executor.”
Louis Deniro, Frank Deniro & Michael Deniro v. United States, 561 F.2d 653 (6th Cir. 1977). “Definition of executor The term “executor” wherever it is used in this title in connection with the estate tax imposed by this chapter means the executor or administrator of the decedent, or, if there is no executor or administrator appointed, qualified, and acting within the…”
Firstar Trust Co. v. First Nat'l Bank of Kenosha, 541 N.W.2d 467 (Wis. 1995). “26 U.S.C. § 2002 ; Treas. Reg. § 20.2002-1 ; see generally Jeffrey N.”
Nolan R. Wilkes, Jr. v. United States, 289 F.3d 684 (11th Cir. 2002). “26 U.S.C. § 2002 . In other words, no duty to pay the tax is imposed on the executor in the first place to the extent that the provisions of § 2210 apply.”
Est. of Palumbo v. United States, 675 F.3d 234 (3rd Cir. 2012). “The executor of the Estate was (1) responsible for paying the appropriate amount of federal estate tax, see 26 U.S.C. § 2002 (“The tax imposed by this chapter shall be paid by the executor.”
Boatmen's Union Nat'l Bank v. Welton, 640 S.W.2d 497 (Mo. Ct. App. 1982). “26 U.S.C.A. §§ 2002 , 2203 and 6324(a)(1) and (2) normally contemplate that payment of federal estate taxes will be made before the estate is distributed, but provision is also made for collection of the tax if distribution precedes payment.”
Wilkes v. United States, 50 F. Supp. 2d 1281 (M.D. Fla. 1999). “2002-1 clarifies that 26 U.S.C. § 2002 only imposes liability in a representative capacity, and that personal liability only arises if 31 U.”
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