DECISION and ORDER
MYRON L. GORDON, District Judge.
The defendant has moved for summary judgment, contending that it is entitled to dismissal as a matter of law. The action is one in which the heirs and personal representative of Rose Ruel seek a refund under 28 U.S.C. § 1346(a)(1) of a late filing and payment penalty assessed against the estate pursuant to 26 U.S.C. § 6651.
In a ruling dated December 14, 1976, I denied cross-motions by...
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