Question: 1. Often the liability for state and local taxes will be imposed on an entity, such as a corporation or a decedent's estate, or will

1. Often the liability for state and local taxes will be imposed on an entity, such as a corporation or a decedent's estate, or will be imposed on property, primarily real property. The question then arises, is there an individual who will be personally liable if those taxes aren't paid? Give two examples where the answer is yes, and two examples of where the answer is no, and explain how the liability would operate

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