CROUSE v. UNITED STATES

No. 82-2402.

711 F.2d 102 (1983)

C. Rosemary CROUSE and June M. Brown, Administrators of the Estate of K. Isabel Turner, Deceased, Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided July 7, 1983.


Attorney(s) appearing for the Case

Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, William S. Estabrook, Thomas A. Gick, Attys., Tax Div., Dept. of Justice, Washington, D.C., for appellee; Richard C. Turner, U.S. Atty., Des Moines, Iowa, of counsel.

William Sidney Smith, Gregory L. Biehler, Smith, Schneider & Stiles, P.C., Des Moines, Iowa, for appellants.

Before ROSS, ARNOLD and JOHN R. GIBSON, Circuit Judges.


PER CURIAM.

Rosemary Crouse and June M. Brown appeal from the district court's1 order granting summary judgment against them in their action to recover penalties imposed upon the estate of K. Isabel Turner. The penalties were assessed against the estate for the failure to file a timely return, and for the late payment of estate taxes due. The motion was tried on stipulated facts.

K. Isabel Turner died intestate on July 17, 1975...

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