ESTATE OF TOFIAS v. COMMISSIONER

Docket No. 12708-85.

53 T.C.M. 285 (1987)

T.C. Memo. 1987-117

Estate of Julius Tofias, Deceased, Hanson S. Reynolds, Executor v. Commissioner.

United States Tax Court.

Filed March 3, 1987.


Attorney(s) appearing for the Case

Hanson S. Reynolds, One Post Office Square, Boston, Mass., for the petitioner. Christine Colley, for the respondent.


Memorandum Findings of Fact and Opinion

SHIELDS, Judge:

Respondent determined a deficiency of $29,077.10 in the estate tax due from the Estate of Julius Tofias. After concessions, the only issue for decision is whether the estate is entitled under section 2053,1 to deduct as a claim against the estate legal fees in the amount of $110,765.40.

Findings of Fact

Some of the facts have been stipulated and are so...

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