United States v. Fidelity & Deposit Co.

Appellant as surety on the qualifying bond of Mrs. Dwyer, appeals from an order of the trial court surcharging Mrs. Dwyer, as former administratrix, for an amount of money.

The facts are set forth in the former appeal (Estate of Dwyer, 168 Cal.App.2d 264 [ 335 P.2d 718 ]). “Martin Dwyer, a painting contractor, died June 5, 1955. His wife, Berta L. Dwyer, was duly appointed administratrix of his estate on June 24, 1955, and was then authorized and directed by the court to continue the operation of his painting business and to complete the performance of existing contracts. Respondent Fidelity and Deposit Company of Maryland became her surety under the usual bond (Prob. Code, § 541). She continued to operate the business and employed a considerable number of employees in this work. In June, 1956, the administratrix filed United States Treasury Form Number 941 (Employees’ Quarterly Federal Tax Return) without payment of the amount indicated. She listed the particular quarter included, covering the number of employees, wages paid, am mint, withheld, and the F.I.C.A. taxes withheld. Early in 1956 the administratrix became ill and was in a sanitarium. About April 16, 1957, she was…