MEMORANDUM AND ORDER
KOPF, District Judge.
The government has filed a second motion for partial summary judgment. With one exception, I shall grant the government's second motion for partial summary judgment. My reasons for this decision are set forth in the following portions of this memorandum.
I. Background
The government sued to collect estate taxes, impose personal liability on a fiduciary who failed to pay the taxes, and set aside...
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.