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GERDES v. UNITED STATES

No. C-79-0335 SC.

498 F.Supp. 385 (1980)

Charlotte H. GERDES, Executrix, Estate of Hugh G. Miller, deceased, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, N. D. California.

August 20, 1980.

Attorney(s) appearing for the Case

Brookes & Brookes, San Francisco, Cal., for plaintiff.

G. William Hunter, U. S. Atty. by Jay R. Weill, Asst. U. S. Atty., Tax Division, San Francisco, Cal., for defendant.

ORDER RE: CROSS MOTIONS FOR SUMMARY JUDGMENT

CONTI, District Judge.

I. INTRODUCTION

Plaintiff brought this lawsuit seeking the refund of $47,564.13 in penalties and interest assessed and collected by the Internal Revenue Service against the Estate of Hugh G. Miller. These assessments under 26 U.S.C. § 6651 (hereinafter Section 6651) arose out of the Estate's failure to timely file an estate tax return and to timely pay the estate taxes...

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