MEMORANDUM OF DECISION AND ORDER
SPATT, District Judge.
On May 22, 2012, the Plaintiff United States of America ("the Plaintiff") commenced this action seeking to collect an assessed federal estate tax from the Estate of Ada Talbot, now deceased. In this regard, the United States of America seeks judgment against the defendant Nancy Blake ("the Defendant"), as personal representative for the Estate of Ada Talbot, deceased, in the amount of $456,775.68, plus...
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