Estate of Joseph Owen Boote, Jr., Helen Boote Shivers and Linda Boote, Co-Executors v. Richard H. Roberts, Commissioner, Tennessee Department of Revenue

IN THE COURT OF APPEALS OF TENNESSEE AT NASHVILLE November 13, 2012 Session ESTATE OF JOSEPH OWEN BOOTE, JR., HELEN BOOTE SHIVERS AND LINDA BOOTE, CO-EXECUTORS v. RICHARD H. ROBERTS, COMMISSIONER, TENNESSEE DEPARTMENT OF REVENUE An Appeal from the Chancery Court for Davidson County No. 11-1037-IV Russell T. Perkins, Chancellor No. M2012-00865-COA-R3-CV - Filed March 28, 2013 This appeal involves a claim for interest on inheritance and estate tax refunds. In 2002, the decedent’s estate filed a Tennessee inheritance tax return and paid an estimated amount of taxes due. Over the next several…