Estate of MARTIN F. DWYER, Deceased. UNITED STATES OF AMERICA, Appellant, v. BERTA L. DWYER, as former Administratrix, etc., et al., Respondents
168 Cal. App. 2d 264 · 5960
California Court of Appeal · Filed
Holding
The court held that the administratrix of an estate, who is also an employer, has a duty to withhold and pay over taxes to the United States, and her failure to do so constitutes a breach of her fiduciary duties as administratrix, making her liable for the amount due.
Statutes construed
- CCP § 1875
- PROB § 1240
- PROB § 541
- PROB § 572
Cited by (3)
- Estate of JOHN CAMERON DAVIS, Deceased. MARILYN DAVIS, as Administratrix, etc., Petitioner and Respondent, v. TORD NORBERG et al., Objectors and Appellants; HIGHLANDS INSURANCE COMPANY, Real Party in Interest and Respondent (1990) 219 Cal. App. 3d 663
- Estate of MARTIN F. DWYER, Deceased. UNITED STATES OF AMERICA, Claimant and Respondent, v. FIDELITY AND DEPOSIT COMPANY OF MARYLAND, Surety for former Administratrix, Appellant (1966) 240 Cal. App. 2d 137
- Estate of GEORGE EDWARD BARNHART, Deceased; PATRICIA (CHALGREN) BABCOCK, Petitioner and Appellant, v. OSCAR E. WATSON et al., Objectors and Respondents (1969) 272 Cal. App. 2d 768
Authorities cited (2)
- Weihe v. Statham 67 Cal. 84
- Nickals v. Stanley 146 Cal. 724