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LEWIS v. UNITED STATES

Civ. A. No. 77-1311.

467 F.Supp. 30 (1979)

Scott W. LEWIS, Administrator of the Estate of Laura A. Lewis, Deceased, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, W. D. Pennsylvania.

February 9, 1979.

Attorney(s) appearing for the Case

Martin E. Cusick, Sharon, Pa., for plaintiff.

Thomas A. Daley, Asst. U. S. Atty., Pittsburgh, Pa., Beth A. Kaswan, Trial Atty., Tax Div., U. S. Dept. of Justice, Washington, D. C., for defendant.

OPINION

ZIEGLER, District Judge.

I. History of Case

This is a civil action to recover penalties and interest assessed and paid for the late filing of a federal estate tax return. Jurisdiction is conferred by 28 U.S.C. § 1346(a)(1) and 26 U.S.C. § 7422. Presently before the court are cross motions for summary judgment.

The salient facts in this matter are not in dispute. Plaintiff, Scott W. Lewis, is the administrator of...

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