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ESTATE OF REILLY v. COMMISSIONER

Docket No. 5117-78.

76 T.C. 369 (1981)

ESTATE OF PETER W. REILLY, DECEASED, LAWRENCE K. REILLY, EXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed February 19, 1981.

Attorney(s) appearing for the Case

John H. King, for the petitioner.

Daniel P. Ehrenreich, for the respondent.

OPINION

TANNENWALD, Judge:

Respondent determined a deficiency of $18,392.26 in petitioner's Federal estate taxes. Concessions having been made by both parties, the sole issue remaining is whether attorneys' fees are deductible under section 20531 when paid by an estate but incurred by the decedent's widow.

All of the facts in this case have been stipulated pursuant to Rule 122, Tax Court Rules of Practice and Procedure...

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