United States v. Guyton, 372 Fed. Appx. 5 (11th Cir. 2010)

(estate executor liable for decedent's unpaid federal income taxes resulting from decedent' pre-death sale of farm; sale income placed in joint bank account with decedent's son and was not income in respect of decedent; accordingly, sale income properly reported on decedent's final Form 1040 and estate liable for tax).