Estate of Algerine Allen Smith, Deceased, James Allen Smith, Executor - Page 56

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          interest in question should have been taken into account in                 
          calculating the amount of the estate’s overpayment.  I do not               
          believe the majority opinion should be construed as deciding                
          issues beyond those actually presented by the facts of this case.           
          In particular, I do not believe the majority opinion should be              
          construed as deciding the proper treatment of unassessed interest           
          in the calculation of an overpayment.  The resolution of that               
          more difficult issue should await a case that squarely presents             
          it.                                                                         
               GERBER, LARO, and GALE, JJ., agree with this concurring                
          opinion.                                                                    

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