Summary
The Federal Court of Claims determined that interest paid to the IRS under sec. 6166 and deducted by the estate under sec. 2503, but later refunded, should be added back when making the final estate accounting.
Succession of Betty Felix Helis (Helis II) v. United States
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See Also
Refunded Interest Payments Made Under Sec. 6166 and Deducted Under Sec. 2503 Added Back When Making Final Estate Calculation
The Federal Court of Claims determined that interest paid to the IRS under sec. 6166 and deducted by the estate under sec. 2503, but later refunded, should be added back when making the final estate accounting.