Matter of Estate of Ridl

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 in part, and remand for further proceedings.

William’s will, which was prepared by Baird, named Baird as the personal representative…