United States v. Spoor, No. 15-12877 (11th Cir. 2016)Annotate this Case
The United States appeals the district court’s determination that commissions claimed by Defendant F. Gordon Spoor as personal representative of the Louise P. Gallagher Estate and as trustee of the Louise Paxton Gallagher Revocable Trust have priority over a special deferred estate tax lien on property designated by agreement under I.R.C. 6324A. The court agreed with the United States that special estate tax liens on property designated by section 6324A, unlike estate tax liens on the gross estate pursuant to section 6324, are not subject to an executor’s claims for administrative expenses. The court also held that Spoor’s administrative expenses do not take priority over income tax liens imposed pursuant to section 6321. Accordingly, the court reversed and remanded.