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amended estate tax return and claiming a refund, ostensibly in
another Federal tax forum.
The Bailly estate moved for reconsideration of the holding
in Bailly I, seeking to have this Court defer entry of a decision
so as to permit payments under section 6166 and, after the
payments were completed, to then enter a decision reflecting the
interest that had been paid. In Estate of Bailly v.
Commissioner, 81 T.C. 949 (1983) (Bailly II), the relief was
granted to the estate, in that it was held that the entry of
decision was to be postponed or deferred until the final
installment of tax was due or paid, whichever occurred first. An
unpaid estate tax liability and its deferral are not elements
present in the circumstances presently before the Court. It is
noted that in Bailly II the Commissioner had no objection to the
delay in entry of decision until the taxpayer completed the
payments under section 6166. The Court in Bailly II expressed
concerns about inconvenience, hardship, and administrative
expense to the Court and the parties, suggesting that a
legislative solution was needed. After the issuance of the
Bailly II opinion, Congress enacted section 7481(d), which,
effectively, permits this Court to reopen section 6166 cases to
consider interest issues after a decision has been entered.
Subsequently, in Estate of Wetherington v. Commissioner, 108
T.C. 49 (1997), the practice of delaying entry of decision was
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