ESTATE OF SWAYNE v. COMMISSIONER

Docket No. 2210-63.

43 T.C. 190 (1964)

ESTATE OF CHRISTINE SWAYNE, DECEASED, NOAH H. SWAYNE, ADMINISTRATOR, C.T.A., D.B.N., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed November 20, 1964.


Attorney(s) appearing for the Case

Noah H. Swayne, pro se.

Lawrence A. Wright, for the respondent.


BRUCE, Judge:

Respondent determined a deficiency in the estate tax of petitioner in the amount of $10,191.06. Respondent on brief concedes that administration expenses in the amount of $15,000 paid to the guardian ad litem under the will of December 12, 1956, are deductible. The remaining issues are: (1) Whether a legal fee incurred by an executor-beneficiary under a will in litigating and settling the will's contest is deductible as an administration...

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