UNITED STATES v. KROLL

No. 76-1409.

547 F.2d 393 (1977)

UNITED STATES of America, Plaintiff-Appellant v. Richard L. KROLL, Executor of the Estate of Gertrude O'Reilly, Deceased, Defendant-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided January 12, 1977.


Attorney(s) appearing for the Case

Scott P. Crampton, Asst. Atty. Gen., Francis J. Gould, Atty., Tax Div., Dept. of Justice, Washington, D. C., for plaintiff-appellant.

Howard H. Koppa, Milwaukee, Wis., for defendant-appellee.

Before MOORE, Senior Circuit Judge, and SWYGERT and TONE, Circuit Judges.


MOORE, Senior Circuit Judge.

The United States of America (the "Government") plaintiff-appellant, brought this suit to reduce to judgment a penalty of $16,414.69 which had been assessed against Richard L. Kroll, as Executor of the Estate of Gertrude O'Reilly ("Kroll"), defendant-appellee, for failure to file an estate tax return within the period provided by law. No opinion, findings of fact or conclusions of law exist other than as delivered orally by the District...

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