GARY M. GAERTNER, Judge.
This case is a consolidation of two appeals relating to the probate of Merrill W. Chrisman's estate. Ruth L. Chrisman appeals the trial court's order of March 10, 1988. She raises two points on appeal. Mrs. Chrisman argues it was error for the trial court to surcharge her $3,025.79, representing interest and penalties assessed against and paid by the estate for its failure to timely file a federal income tax return. She also maintains it was...
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