Stine v. United States

OPINION

BUSH, Judge.

Before the court is defendant’s motion for summary judgment brought under Rule 56 of the Rules of the United States Court of Federal Claims (RCFC). The motion has been thoroughly briefed, and oral argument was neither requested by the parties nor deemed necessary by the court. The disposi-tive issue before the court is whether plaintiffs health excused her from timely filing a federal gift tax return and payment. For the reasons set forth below, the court grants defendant’s motion because plaintiff has failed to identify a genuine issue of material fact as to a…