The Estate of Morton Liftin, John Liftin v. United States

In the United States Court of Federal Claims No. 10-589 (Filed: March 29, 2013) TO BE PUBLISHED ) THE ESTATE OF MORTON LIFTIN, ) Estate Tax Refund Claim; Reasonable JOHN LIFTIN, EXECUTOR, ) Cause for Late Filing; Reasonable ) Reliance on Advice of Counsel; Plaintiff, ) Substantial Variance; 26 U.S.C. § 6651; ) United States v. Boyle,

469 U.S. 241

v. ) (1985); Estate of La Meres v. Comm’r, 98 ) T.C. 294 (1992). THE UNITED STATES, ) ) Defendant. ) ) Jonathan Edward Strouse, Holland & Knight, LLP, Chicago, IL, for plaintiff. Paul Galindo, Trial Attorney, Mary M. Abate, Assistant Chief, David I.…