In United States v. Robert L. Sadler, III, No. 2;13-cv-07207, the United States District Court for the Eastern District of Pennsylvania, in a Memorandum Order, held that an estate was liable for unpaid taxes, interest, and penalties for several tax years, finding that  the Service properly applied the decedent’s claimed overpayments in two tax years as credits toward his outstanding tax liability for a prior year.

See full case at United States v. Robert L. Sadler, III.

Posted by Lewis J. Saret, Co-General Editor, Wealth Strategies Journal.