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ESTATE OF PAPSON v. COMMISSIONER

Docket No. 10249-76.

81 T.C. 105 (1983)

ESTATE OF LEONIDAS C. PAPSON, DECEASED, COSTA L. PAPSON, EXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed August 17, 1983.

Attorney(s) appearing for the Case

Costa L. Papson, for the petitioner.

Julius A. Jove and Jo-Ann W. Fox, for the respondent.

SUPPLEMENTAL OPINION1

TANNENWALD, Judge:

This case is before us on a Rule 1552 computation to determine the amount of interest to be allowed as an administration expense pursuant to section 2053(a)(2).3 The sole issue for decision is whether petitioner, which elected under section 6166 to pay its estate tax on the installment method, is constitutionally protected...

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