MEMORANDUM AND ORDER
ANN ALDRICH, District Judge.
On September 29, 2006, plaintiff Carol Negron ("Negron"), Executrix for the estate of Mary A. Susteric ("Susteric") and the Estate of Mildred Lopatkovich ("Lopatkovich"), filed a complaint in the United States District Court for the Northern District of Ohio, Eastern Division, against the United States of America ("the Government"), alleging an improper tax assessment on lottery winnings after the...
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