RICHTER v. UNITED STATES

No. 4-76 Civ. 141.

440 F.Supp. 921 (1977)

Herbert B. RICHTER, Administrator of Estate of August H. Richter, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, D. Minnesota, Fourth Division.

October 4, 1977.


Attorney(s) appearing for the Case

James T. Martin, Robert W. Gislason & Associates, Ltd., Minneapolis, Minn., by brief, for plaintiff.

Andrew W. Danielson, U. S. Atty., Dist. of Minn. by Jeffrey D. Snow, Tax Div., Dept. of Justice, Washington, D. C., by brief, for defendant.


MEMORANDUM ORDER

ALSOP, District Judge.

This case is before the court on cross-motions for summary judgment based on stipulated facts. It is an action to obtain the refund of $18,388.59 paid to the Internal Revenue Service as a delinquency penalty and interest for failure to timely file an estate tax return.

As stipulated by the parties, the facts are that plaintiff (Richter) was the son and administrator of the estate of August H. Richter who died...

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