...USC 191) "Every executor, administrator, or assignee, or other person, who pays, • • * any debt due by the person or estate for whom or for which...shall become answerable in his own person and estate • » • for the debts so due to the United States, or for so much thereof as may remain due and...

...Every executor, administrator, or assignee, or other person, who pays, In whole or In part, any debt due by the person or estate for whom or for which...for so much thereof as may remain due and unpaid. petitioner was a fiduciary of the company and, as such, is liable for the unpaid balance of the deficiency...

...Bvery executor, administrator, or assignee, or other person, who pays, in whole or in part, any debt due by the person or estate for whom or for which...own person and estate to the extent of such payments fior the debts so due to the United States, or for so much thereof as may remain due and unpaid. The...

...for which he acts before he satisfies and pays the debts due to the United States from such » * • estate, shall become answerable in his own person...for so much thereof as may remain due and unpaid. * * * and this must be read in the light of Revised Statutes section 3466 (31 USC sec. 191) , which...

...Every executor, administrator, or assignee, or other person, who pays. In whole or In part, any debt due by the person or estate for whom or for which...such person or estate, shall become answerable In bis own person and estate to the extent of such payment! for the debts so due to the United States,...

...satisfying and paying the debts due to the United States from such estate shall become personally answerable to the extent of such payments for the debts so due...for so much thereof as may remain due and unpaid. Section 2204 (a) of the Code provides that if the deceased's personal representative makes written...

...the estate for which he acts before he satisfies and pays debts due to the United States from such estate, shall become answerable in his own person...to the extent of such payments for the debts so due and unpaid. We agree that it is to this provision that we must look to determine whether petitioner...

...USC 191) "Every executor, administrator, or assignee, or other person, who pays, * • • any debt due by the person or estate for whom or for which...satisfies and pays the debts due to the United States from euch person or estate, shall become answerable In his own person and estate • • • lor the debts...

...Every executor, administrator, or assignee, or other person, who pays, in whole or in part, any debt due by the person or estate for whom or for which...for so much thereof as may remain due and unpaid. Petitioners' contention that the liability passed through to Uhlenbrock as a fiduciary lost its penalty...

...States from such person or estate, shall become answerable In his own person and estate • • • Tor the debts so due to the United States, or for so much thereof as may remain due »nd unpaid." (81 USC 192) §10.7 (b), (c), (d), and (e) of this chapter) ; (e) Articles exported from...