ESTATE OF KUNZE v. C.I.R.

No. 00-1207.

233 F.3d 948 (2000)

ESTATE OF Edward KUNZE, Deceased, Carol Ann Hause, Executor, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided November 16, 2000.


Attorney(s) appearing for the Case

Robert J. Tootelian, Jr. (argued), Heldrich, Gutman & Associates, Chicago, IL, for Petitioner-Appellant.

Michele C. France (argued), Bruce R. Ellisen, Department of Justice, Tax Division, Appellate Section, Washington, DC, for Respondent-Appellee.

Before COFFEY, EASTERBROOK, and EVANS, Circuit Judges.


TERENCE T. EVANS, Circuit Judge.

Edward J. Kunze died on December 18, 1992. The after-tax net worth of his estate at the time of his death was approximately $2.5 million. This amount is uncontested. Nine months after Edward's Estate filed its tax return, an audit, which eventually lasted 21 months, was started. During the long audit, interest of $21,701.57 accrued.

On July 29, 1996, the Estate filed a petition with the IRS requesting an abatement of this interest...

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