Opinion
CASE NO.: 3-03CV0294-G
February 11, 2004
JUDGMENT
BEFORE THE COURT are the cross-motions for summary judgment of Plaintiff Betsy Carolyn Turner ("Turner"), Executrix of the Estate of Sally C. Jackson, and Defendant United States of America. Having considered the motions and briefs filed in support thereof, the Court finds that the statutory interest expense properly incurred by Turner is a deductible expense of administration under IRC § 2053(a). Accordingly, Turner's motion is GRANTED and the United States' motion is DENIED. IT IS HEREBY ORDERED that Turner recover from the United States actual damages in the amount of $450,108.08 and pre-judgment and post-judgment interest as provided by law.