C. Rosemary Crouse and June M. Brown, Administrators of the Estate of K. Isabel Turner, Deceased v. United States

Rosemary Crouse and June M. Brown appeal from the district court’s 1 order granting summary judgment against them in their action to recover penalties imposed upon the estate of K. Isabel Turner. The penalties were assessed against the estate for the failure to file a timely return, and for the late payment of estate taxes due. The motion was tried on stipulated facts.

K. Isabel Turner died intestate on July 17, 1975. The appellants were appointed administrators and retained an attorney to aid them in settling the estate. Counsel advised them of the obligations assumed by an administrator,…