Estate of Brooks v. Commissioner of Revenue Services

The plaintiffs, the coexecutors of the estate of Helen B. Brooks, 1 appeal from the trial court's rendering of summary judgment in favor of the defendant, the Commissioner of Revenue Services. 2 The trial court upheld the decision of the defendant to deny the plaintiffs' request for a refund of estate taxes paid by the estate of the decedent, Helen B. Brooks (decedent). On appeal, the plaintiffs claim that the trial court incorrectly concluded that the defendant had statutory authority to include in the decedent's gross estate the value of certain qualified terminable interest property (QTIP)…