U.S. v. ESTATE OF KIME

No. 4:CV95-3054.

950 F.Supp. 950 (1996)

UNITED STATES of America, Plaintiff, v. The ESTATE OF Lenna L. KIME, Marlin Kime, Elaine D. Kime; Gilbert Michael Kime, a/k/a G. Michael Kime or Michael Kime; Kime Farms, Inc.; Marlin Kime, as trustee for G. Michael Kime; Elaine D. Kime, Michael G. Kime Irrevocable Trust; Cass County Treasurer; Cass County Attorney; National Account Systems; Todd M. Anderson; Nehawka Bank; State of Nebraska, Department of Revenue, Defendants.

United States District Court, D. Nebraska.

December 13, 1996.


Attorney(s) appearing for the Case

Robert D. Metcalfe, Tax Division, U.S. Department of Justice, Washington, DC, for U.S.

Marlin Kime, Nehawka, NE, pro se.


MEMORANDUM AND ORDER

KOPF, District Judge.

The government has filed a second motion for partial summary judgment. With one exception, I shall grant the government's second motion for partial summary judgment. My reasons for this decision are set forth in the following portions of this memorandum.

I. Background

The government sued to collect estate taxes, impose personal liability on a fiduciary who failed to pay the taxes, and set aside...

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