Rehearing and Rehearing En Banc Denied October 11, 1983.
WILLIAM J. CAMPBELL, Senior District Judge.
The United States brings this appeal challenging the district court's decision granting summary judgment for the plaintiff, Robert Boyle, in his tax refund suit. The Internal Revenue Service (IRS) had assessed a penalty against the plaintiff in the amount of $17,124.45 pursuant to 26 U.S.C. § 6651(a)(1) for the late filing of a federal estate tax return...
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