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ESTATE OF REDDERT v. U.S.

Civil Action No. 95-678 (AJL).

925 F.Supp. 261 (1996)

ESTATE OF Esther D. REDDERT, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, D. New Jersey.

April 10, 1996.

Attorney(s) appearing for the Case

Robert D. Borteck, Riker, Danzig, Scherer, Hyland & Perretti, Morristown, New Jersey, for Plaintiff.

Faith S. Hochberg, United States Attorney, Susan C. Cassell, Assistant United States Attorney, United States Attorney's Office, District of New Jersey, Newark, New Jersey, Gregory S. Hrebiniak, Trial Attorney, Tax Division, United States Department of Justice, Washington, D.C., for Defendant.

OPINION

LECHNER, District Judge.

This is an action brought by the Estate of Esther D. Reddert (the "Estate") against the United States of America (the "Government") seeking recovery of Federal estate tax, interest and penalties. A complaint (the "Complaint") was filed on 14 February 1995. Jurisdiction is alleged pursuant to 28 U.S.C. § 1346(a)(1). Currently before the court is a motion for summary judgment filed by the

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