United States v. Lipson, in his capacity as Personal Representative of the Estate of Jean Lipson

1 2 3 4 UNITED STATES DISTRICT COURT 5 DISTRICT OF NEVADA 6 * * * 7 UNITED STATES OF AMERICA, Case No.2:23-CV-127 JCM (DJA) 8 Plaintiff(s), ORDER 9 v. 10 LEON W. LIPSON, et al., 11 Defendant(s). 12 13 Presently before the court are cross motions for summary judgment. (ECF Nos. 20, 41, 14 44). Both motions are fully briefed. (ECF Nos. 27, 32, For the reasons stated below, the court 15 GRANTS, the United States’ motion for summary judgment and DENIES the defendants’ motion 16 for summary judgment. 17 I. Background 18 This is an action to recover outstanding taxes from the estate of Jean Lipson.…