In re Estate of Morgan

This case raises the question whether interest charged on late payment of Ohio estate tax is deductible from the gross estate of decedent. To decide the matter, reference must be made to R. C. 5731.161 which provides for certain deductions from the value of the gross estate. Subdivision (A)(2) specifies that administration expenses may be deducted. Division (D) states that various taxes accruing after the death of the decedent, although incurred in the administration of the estate, may not be deducted. We must determine whether interest charged on late payment of estate tax pursuant to R. C.…