United States v. Dorothy Silverman, Administratrix, Estate of Fred R. Silverman, Deceased

This case involves a somewhat obscure, but nonetheless important, area lying at a junction of the federal law fixing the manner in which the United States collects estate taxes and the state law governing the probate of decedents’ estates. While our resolution of the issues presented by this case does not elate us, we derive some satisfaction from our belief that it is required by Congress.

The United States seeks to reduce its estate tax assessment to judgment. It failed in the district court, which granted summary judgment against it and in favor of the appellee, administratrix of the estate of Fred R. Silverman. The district court concluded that collection by the United States of its properly assessed tax was barred by the lapse of more than six years between the assessment and this suit. In reaching this result the district court applied section 6502(a) of the Internal Revenue Code, and found that under the facts, the United States had not within six years after the assessment either levied on the property of the Estate or “commenced a proceeding in court.” It also concluded that the running of the six year limitation period was not suspended while the assets of the decedent…