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

This is the second appeal arising out of the government’s efforts to collect the unpaid balance of an assessment of federal estate taxes against the estate of Fred R. Silverman, who died in 1963. In the prior appeal, we held that 26 U.S.C. § 6503 (b) suspended the running of the statute of limitations so long as all or substantially all of the assets of the decedent were subject to the control or custody of the probate court. United States v. Silverman, 621 F.2d 961, 963 (9th Cir.1980), cert. denied, 450 U.S. 913 , 101 S.Ct. 1353 , 67 L.Ed.2d 337 (1981) {Silverman I). On remand, the district court found that the assets of the decedent remained subject to the control of the probate court and entered judgment in favor of the government. We affirm.

DISCUSSION

The district court’s finding that the assets of the estate were subject to the control of the probate court, in this case the Los Angeles County Superior Court, is amply supported by the record. The record shows that the estate was admitted to probate on Sept. 26,1963. Since that time, the Superior Court has issued numerous orders disbursing funds for various expenses, including funeral expenses, executor commissions and a…