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UNITED STATES v. WEISBURN

DISTRICT COURT, E.D. PENNSYLVANIA


January 15, 1943

UNITED STATES
v.
WEISBURN

The opinion of the court was delivered by: KALODNER

KALODNER, District Judge.

This suit was brought against the defendant personally and as executrix of the estate of Martin H. Weisburn, to collect $1,638.95 outstanding and unpaid balance of Federal income tax assessments made against defendant's decedent for the calendar years 1932, 1933, 1934 and 1935.

A jury trial was waived in this case, and it was heard before the Court on the pleadings, stipulation of facts and proofs.

 Findings of Fact

 The stipulated statement of facts is hereby adopted as the Findings of Fact of this Court, which are as follows:

 1. On December 13, 1934, an assessment in the amount of $168.44 for additional income taxes for the year 1932 was made against Martin H. Weisburn, now deceased, by the Commissioner of Internal Revenue. The First Notice of such additional assessment was served on the taxpayer by the Collector of Internal Revenue at Pittsburgh, Pennsylvania, on December 10, 1934; the Second Notice was served on December 20, 1934, and a Warrant of Distraint for said $168.44, plus interest, was issued against the taxpayer on December 31, 1934.

 2. Payments were thereafter made by the taxpayer to the Collector in Pittsburgh in the total amount of $122.15, leaving a balance owing and unpaid of $46.29. On June 27, 1936, the taxpayer died testate leaving the said balance of $46.29 additional income tax for the year 1932 still outstanding and unpaid.

 3. On May 1, 1934, an assessment for income taxes for the calendar year 1933 in the amount of $479.09 was made against the taxpayer, Martin H. Weisburn, by the Commissioner. The First Notice of such assessment was served on the taxpayer by the Collector of Internal Revenue at Pittsburgh, Pennsylvania, on June 25, 1934; the Second Notice was served on July 10, 1934, and a Warrant of Distraint for the amount of $359.32, plus interest of $3.34, or a total of $362.66, was issued against the taxpayer on July 20, 1934.

 4. A payment of $119.77 had been paid upon the filing of the Federal income tax return by the taxpayer and the balance due and unpaid thereafter was $359.32, plus interest. On June 27, 1936, the taxpayer died leaving the said balance of $359.32, plus interest, still due and unpaid.

 5. On July 15, 1935, an assessment for income taxes for the year 1934 in the amount of $631.95 was made by the Commissioner against Martin H. Weisburn. The First Notice of such assessment was served upon the taxpayer by the Collector of Internal Revenue at Pittsburgh, Pennsylvania, on June 25, 1935; the Second Notice was served on July 15, 1935, and a Warrant of Distraint for the amount of $473.96, plus interest, was issued against the taxpayer on July 31, 1935.

 6. A payment of $157.97 had been paid upon the filing of the Federal income tax return by the taxpayer and the balance due and unpaid thereafter was $473.96, plus interest. On June 27, 1936, the taxpayer died leaving the said balance of $473.96, plus interest, still due and unpaid.

 7. On May 26, 1936, an assessment for additional income taxes for the year 1934 in the amount of $115.18 was made by the Commissioner against Martin H. Weisburn. The First Notice of such assessment for additional income taxes for the year 1934 was served on the taxpayer by the Collector of Internal Revenue at Pittsburgh, Pennsylvania, on April 10, 1936; the Second Notice was served on April 20, 1936, and a Warrant of Distraint for the amount of $115.18, plus interest, was issued against the taxpayer on April 30, 1936.

 8. On June 27, 1936, the taxpayer died leaving the said sum of $115.18, plus interest, still outstanding and unpaid.

 9. On May 26, 1936, an assessment in the amount of $858.94 for income taxes for the year 1935 was made by the Commissioner against Martin H. Weisburn. The First Notice of such assessment was served upon the taxpayer by the Collector of Internal Revenue at Pittsburgh, Pennsylvania, on June 23, 1936; the Second Notice was served on July 3, 1936, and a Warrant of Distraint for the amount of $644.20, plus interest, was issued against taxpayer and his wife on July 13, 1936.

 10. A payment of $214.74 had been paid upon the filing of the Federal income tax return by the taxpayer and the balance due and unpaid thereafter was $644.20, plus interest. On June 27, 1936, the taxpayer died leaving the said balance of $644.20, plus interest, still outstanding and unpaid.

 11. By his will the taxpayer named his wife, Katherine Weisburn, defendant herein, as executrix of his estate. The defendant, Katherine Weisburn, has duly and properly qualified as executrix of the estate of the said Martin H. Weisburn.

 12. On August 14, 1936, proof of claim for the aforementioned balances, totaling $1638.95, plus interest, due and owing to the United States by Martin H. Weisburn, was filed with the defendant executrix by the Collector of Internal Revenue at Pittsburgh, Pennsylvania. No payments were ever made to the Collector at Pittsburgh by the defendant, and when defendant moved to Philadelphia, Pennsylvania, the total amount of $1,638.95, plus interest, was transferred to the office of the Collector of Internal Revenue at Philadelphia, Pennsylvania. The assessment lists in the said total amount of $1,638.95 were thereafter received and accepted by the Collector's office in Philadelphia, Pennsylvania. No payments have ever been made by the defendant to the Collector at Philadelphia on the amounts assessed against her decedent, Martin H. Weisburn, and as a result the total amount of $1,638.95 is still outstanding and unpaid. 13. On March 11, 1937, the defendant filed an inventory and appraisement of the personal estate of the taxpayer showing total receipts of $4,053.30, of which amount $3,738.30 was cash. Thereafter the defendant filed in the Orphan's Court of Allegheny County, Pennsylvania, a First and Final Account as executrix showing, among other things, the following: Gross estate $ 4,053.30 Receipts $ 4,053.30 Disbursements 3,385.23 Balance cash on hand $ 688.07

19430115

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