Legal representative liable for deceased's unpaid tax, with liability generally limited to the estate but personal exposure for disposed assets. The legal representative is liable for sums the deceased would have owed, treated as an assessee; proceedings against the deceased continue against the legal representative and may be newly instituted. Liability is generally limited to the estate's capacity, except that if the representative, while tax liability remains undischarged, creates a charge on, disposes of, or parts with estate assets, he is personally liable for tax limited to the value of that asset; related statutory provisions apply insofar as they are consistent with this section.