Succession of Helis v. United States

OPINION

BRUGGINK, Judge.

This is an action for refund of estate taxes. The primary issue is one of valuation of an oil and gas partnership owned in part by the estate. That question was addressed by trial in June 2001, in Houston, Texas, after which the court ruled that the plaintiff had the better of the argument — the government had overstated the value of the partnership and hence, the estate. See Succession of Betty Felix Helis v. United States, No. 97-190T, 2001 WL 871301 (July 3, 2001). The parties were directed to attempt to resolve remaining issues, which primarily involved the…