Court Opinion: District Court Affirms Tax Liability Not Dischargeable in Bankruptcy

In David Blain Carroll v. United States, United States Alabama Northern District Court Judge C. Lynwood Smith, Jr. held that an executor's personal liability for unpaid estate taxes owed on his deceased father's estate was not dischargeable in bankruptcy, affirming a bankruptcy court decision and finding the executor purposefully avoided paying the estate tax debt and improperly transferred estate assets to himself and to others.