GIERKE, Justice.
Robert B. Baird appealed from a county court judgment ordering him to reimburse $45,010.31 to the Estate of William Ridl [William's Estate] plus up to $36,594 in potential penalties and interest which the Internal Revenue Service might assess against the Estate. The Estate cross-appealed from that part of the judgment ordering it, rather than Baird, to pay accounting and legal fees incurred in contesting Baird's actions. We affirm in part, reverse...
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