TANNENWALD, Judge:
Respondent determined a deficiency in petitioner's estate tax of $452,632.31. Concessions having been made by both parties, the issue remaining for our resolution is whether the broker's commission of $109,708.95 incurred in the leasing of a store in the shopping center property, included in and constituting more than 35 percent of the value of the gross estate, to replace the primary tenant qualifies as an expense of administration.
...Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.