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ESTATE OF MILLIKIN v. C.I.R.

No. 96-1012.

106 F.3d 1263 (1997)

ESTATE OF Marguerite S. MILLIKIN, Quentin Alexander, Executor and Severance A. Millikin Trust B Society National Bank, fka AmeriTrust Company, Trustee, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided February 12, 1997.

Attorney(s) appearing for the Case

Irene C. Keyse-Walker, Robert E. Glaser (argued and briefed), Arter & Hadden, Cleveland, OH, for Petitioners-Appellants.

Gary R. Allen, Acting Chief (briefed), Jonathan S. Cohen, Tamara L. Schottenstein (argued), U.S. Department of Justice, Appellate Section Tax Division, Washington, DC, for Respondent-Appellee.

Before: CONTIE, SUHRHEINRICH, and MOORE, Circuit Judges.

MOORE, Circuit Judge.

This is an estate taxation case in which the petitioners, representing the estate of Marguerite S. Millikin, appeal the decision of the United States Tax Court denying a deduction of administration expenses for the maintenance and sale of the decedent's residence incurred after the filing of the estate tax return. Petitioners assert that as a matter of Ohio law the maintenance and selling expenses were necessary for the administration of the...

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