Refunded Interest Payments Made Under Sec. 6166 and Deducted Under Sec. 2503 Added Back When Making Final Estate Calculation

Business Valuation Update BVLaw
Legal and Court Case Update
January 8, 2003

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2022 Natural, Processed, and Imitation Cheese
estate and gift taxation
Succession of Betty Felix Helis (Helis II) v. United States
No. 97-190T (Fed. Cl. 2003)
US
Federal Court
Federal
United States Court of Federal Claims
Bruggink

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.

See Also

Succession of Betty Felix Helis (Helis II) v. United States

Full Text of Court Cases
January 8, 2003

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.