PELL, Circuit Judge.
This is an appeal by the defendant Government from a summary judgment granted the plaintiff taxpayer in which the defendant was directed to refund the plaintiff the amount of the penalty assessed against her for a late filing of a federal estate tax return. The facts are not in dispute and are as follows.
John T. Lemen died on March 25, 1976. On March 29, 1976, his widowed daughter, Merian C. Rohrabaugh, qualified as administratrix of...
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