Kime, Marlin Kime, Kime Farms, Inc., Marlin Kime as trustee for G. (Filings 65, 66.) In addition, the pretrial conference order signed by the Estate of Lenna L. The material facts of this case are undisputed.
Kime and (2) a determination that various conveyances were fraudulent as to the government and a declaration that these conveyances are void. Kime ("Kime"), is personally liable for the federal estate tax liabilities of the Estate of Lenna L. In its second motion for partial summary judgment, the government seeks: (1) a determination that Marlin Kime, also known as Marlin G.
#NEB REV STAT TRANSFER JUDGMENT PLUS#
Kime, Marlin Kime, personal representative, for the unpaid assessed balance of federal estate taxes and related interest and penalties in the amount of $205,007.14, plus penalties and interest. (Filing 78.) I found that judgment should be entered for the government and against the Estate of *952 Lenna L. I granted the government's first motion for partial summary judgment. Ultimately, the government hopes to sell real estate previously owned by the fiduciary in order to satisfy the tax debt. The government sued to collect estate taxes, impose personal liability on a fiduciary who failed to pay the taxes, and set aside fraudulent conveyances. My reasons for this decision are set forth in the following portions of this memorandum. With one exception, I shall grant the government's second motion for partial summary judgment. The government has filed a second motion for partial summary judgment. Department of Justice, Washington, DC, for U.S.
Anderson Nehawka Bank State of Nebraska, Department of Revenue, Defendants. Kime Irrevocable Trust Cass County Treasurer Cass County Attorney National Account Systems Todd M. Michael Kime or Michael Kime Kime Farms, Inc.
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