MEMORANDUM OF DECISION AND ORDER ON CROSS-MOTIONS FOR SUMMARY JUDGMENT
DEIN, United States Magistrate Judge.
I. INTRODUCTION
The plaintiff, Ann D. Ferguson ("Ms.Ferguson"), hired attorney Steven Dean ("Attorney Dean") to represent her in connection with filing tax returns on behalf of the estate of her brother, Neil Ferguson, who died in 1994. As a result of Attorney Dean's failure to file the returns in a timely manner...
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