United States of America v. Estate of John M. Whittemore and Carlene R. Whittemore

UNITED STATES DISTRICT COURT DISTRICT OF MASSACHUSETTS ____________________________________ ) UNITED STATES OF AMERICA, ) ) Plaintiff, ) ) ) Civil Action No. 24-CV-11670-AK v. ) ) ESTATE OF JOHN M. WHITTEMORE ) and CARLENE R. WHITTEMORE ) ) Defendants. ) ) MEMORANDUM AND ORDER ON PLAINTIFF UNITED STATES OF AMERICA’S MOTION FOR JUDGMENT ON THE PLEADINGS ANGEL KELLEY, D.J. This is a tax collection case. John W. Whittemore (“Mr. Whittemore”), now deceased, and his widow, Carlene R. Whittemore (“Mrs. Whittemore”) (together, “the Whittemores”), filed joint federal income tax returns for tax years…