United States v. Johnson

MEMORANDUM DECISION AND ORDER

Clark Waddoups, United States District Judge

This is a tax case filed by the United States to collect unpaid federal estate taxes owed by the Estate of Hazel Anna S. Smith (“Estate”). This matter is before the court on the plaintiffs Second Motion for Summary Judgment (Dkt. No. 117), defendants’ Motion for Reconsideration of the court’s prior order granting partial summary judgment in favor of the government (Dkt. No. 119), and defendants’ Motion for Summary Judgment (Dkt. No. 122).

FACTUAL BACKGROUND

The defendants in this action include the four children of Anna S.…