Estate of Ridenour v. United States

DECISION AND ENTRY OVERRULING PLAINTIFF’S MOTION FOR SUMMARY JUDGMENT (DOC. #7); DECISION AND ENTRY SUSTAINING DEFENDANT’S MOTION FOR SUMMARY JUDGMENT (DOC. #10); JUDGMENT TO BE ENTERED IN FAVOR OF DEFENDANT AND AGAINST PLAINTIFF; TERMINATION ENTRY

RICE, District Judge.

Plaintiff Eileen M. Leasure (“Plaintiff’ or “Leasure”) brings this litigation as Ex ecutor of the Estate of Charles Ridenour (“Estate”), seeking to recover the sum of $101,206.59 in penalties and interest, which the Internal Revenue Service (“IRS”) imposed upon the Estate as a result of its failure to file its estate tax return…