Estate of Joseph Owen Boote, Jr., Helen Boote Shivers and Linda Boote, Co-Executors v. Richard H. Roberts, Commissioner, Tennessee Department of Revenue

This appeal involves a claim for interest on inheritance and estate tax refunds. In 2002, the decedent’s estate filed a Tennessee inheritance tax return and paid an estimated amount of taxes due. Over the next several years, the estate was embroiled in litigation; the litigation expenses diminished the size of the estate. Once the litigation concluded, the estate became entitled to more deductions on its inheritance tax return. To obtain the benefit of the deductions, the estate filed two amended Tennessee inheritance tax returns, one in 2009 and one in 2010, claiming that it was entitled to substantial tax refunds based on its overpayment of inheritance and estate taxes in 2002. The defendant Commissioner of the Tennessee Department of Revenue paid the refunds claimed in the estate’s amended returns, plus a pittance of interest on the refunds. The estate filed this lawsuit against the commissioner, claiming that it was entitled to additional interest on the inheritance and estate tax refunds under the applicable law. The parties filed cross-motions for summary judgment; each agreed that the facts are undisputed and each claimed that it was entitled to judgment as a matter of law. The trial court granted summary judgment in favor of the commissioner. The estate now appeals. We affirm the decision of the trial court.