District Court Orders Refund of Late Penalties and Interests to Estate: Return Timely

The United States District Court, District of New Jersey, ruled that the IRS abused its discretion in denying an estate's extension request to file its tax return, and that the estate's extension request should have been granted for good and sufficient cause shown.  Thus, the Court ordered a refund of the estate's payment of penalties and interest and ordered that the estate's tax return be treated as timely filed.