Estate of Algerine Allen Smith, James Allen Smith v. Commissioner

123 T.C. No. 2

UNITED STATES TAX COURT ESTATE OF ALGERINE ALLEN SMITH, DECEASED, JAMES ALLEN SMITH, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 19200-94. Filed July 13, 2004. On Jan. 24, 2002, the Court entered a decision that there was an overpayment of $238,847.24 regarding E’s estate tax liability, which amount was paid after the mailing of the notice of deficiency. That decision is now final. R issued refunds to E which were less than the overpayment amount and interest thereon. R alleges that the refund was less than the $238,847.24 overpayment and…