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U.S. v. STEIN

No. 16-10914 Non-Argument Calendar.

840 F.3d 1355 (2016)

UNITED STATES of America, Plaintiff-Appellee, v. Estelle STEIN, Defendant-Appellant.

United States Court of Appeals, Eleventh Circuit.

Date Filed: November 4, 2016.

Attorney(s) appearing for the Case

Curtis Clarence Pett , Mary Apostolakos Hervey , Bridget Maria Rowan , U.S. Department of Justice, Chief Appellate Section Tax Division, Washington, DC, for Plaintiff-Appellee.

Alex P. Rosenthal , Reimer & Rosenthal, LLP, Weston, FL, Clifford Marshall Stein , Clifford M. Stein, Attorney at Law, Miami Beach, FL, for Defendant-Appellant.

Before WILLIAM PRYOR, JORDAN and JULIE CARNES, Circuit Judges.

Estelle Stein appeals the summary judgment in favor of the United States for unpaid federal income taxes, late penalties, and interest accrued for tax years 1996 and 1999 through 2002. Stein argues that the district court erred because her affidavit created a genuine factual dispute about whether she had paid the taxes and penalties owed. The...

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