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ESTATE OF LIFTIN v. U.S.

No. 2013-5103.

754 F.3d 975 (2014)

Morton Liftin, the ESTATE OF, John LIFTIN, Executor, Plaintiffs-Appellants, v. UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

June 10, 2014.

Attorney(s) appearing for the Case

Jonathan E. Strouse , Holland & Knight, LLP, of Chicago, IL, argued for plaintiffs-appellants.

John A. Nolet , Attorney, Tax Division, United States Department of Justice, of Washington, DC, argued for defendant-appellee. With him on the brief were Kathryn Keneally , Assistant Attorney General, and Kenneth L. Greene , Attorney.

Opinion for the Court filed by Circuit Judge TARANTO. Dissenting opinion filed by Circuit Judge NEWMAN.

TARANTO, Circuit Judge.

The estate of Morton Liftin and its executor, John Liftin, appeal from a decision of the United States Court of Federal Claims that upheld a penalty assessed by the Internal Revenue Service under 26 U.S.C. § 6651(a)(1) because the executor filed the estate-tax return late. Under the statute, as the case is presented here, the full assessed penalty was mandatory unless advice given by counsel established...

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