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ESTATE OF MILLIKIN v. C.I.R.

No. 96-1012.

125 F.3d 339 (1997)

ESTATE OF Marguerite S. MILLIKIN, Deceased, Quentin Alexander, Executor, and Severance A. Millikin Trust B, Society National Bank, f/k/a Ameritrust Company, Trustee, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided September 10, 1997.

Attorney(s) appearing for the Case

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

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

Before: MARTIN, Chief Judge; MERRITT, KENNEDY, CONTIE, NELSON, RYAN, BOGGS, NORRIS, SUHRHEINRICH, SILER, BATCHELDER, DAUGHTREY, MOORE, and COLE, Circuit Judges.

MERRITT, Circuit Judge.

During the administration of an estate, the petitioners spent $750,000 on upkeep and maintenance of "Ripplestone," a 150-acre country estate near Cleveland. The estate seeks to deduct this amount as an expense of administration on its estate tax return under 26 U.S.C. § 2053(a), which allows the deduction of "such ... administration expenses ... as are allowable by the [probate] laws" of the State of administration. The estate challenges...

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