PEARSON, Judge.
The appellant is an attorney who represented Laddie Polivka, a former personal representative in the estate of Anna Cerny, deceased. After the resignation of Laddie Polivka and the appointment of a new personal representative, who secured a different attorney, the trial judge assessed against Walter J. Migoski the sum of $357.63 as a penalty for his failure to file a federal estate tax return. This appeal is from that assessment. No brief has been...
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