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ESTATE OF McDONALD v. U.S.

No. CIV.A. 02-AR-1765-S.

302 F.Supp.2d 1285 (2003)

ESTATE OF Peggy Spain MCDONALD, Amsouth Bank as Executor, Plaintiff v. UNITED STATES of America, Defendant

United States District Court, N.D. Alabama, Southern Division.

December 30, 2003.

Attorney(s) appearing for the Case

Samuel H. Frazier, Mark W. Macoy, Spain & Gillon LLC, Birmingham, AL, for plaintiff.

Alice H. Martin, US Attorney, US Attorney's Office, Birmingham, AL, Hemant Sharma, US Department of Justice, Washington, DC, for defendant.

MEMORANDUM OPINION

ACKER, District Judge.

Before the court are cross motions for summary judgment. The first is by defendant, United States of America ("Government"). The second is by plaintiff, the Estate of Peggy Spain McDonald, deceased, ("Estate"). The Internal Revenue Service ("IRS") audited the Estate and determined that $504,723.08 in additional tax was owed. The IRS contends that Alabama law precluded certain actions taken before and after...

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