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ESTATE OF GRANT v. C.I.R.

Docket No. 00-4066.

294 F.3d 352 (2002)

ESTATE OF Constance R. GRANT, Deceased, P. Walker Grant, Jr., Personal Representative, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Second Circuit.

Decided: June 21, 2002.

Attorney(s) appearing for the Case

(Robert S. Pratt, Pratt Vreeland Kennelly Martin & White, Ltd., Rutland, VT), for Petitioner-Appellant.

(Eileen J. O'Connor, Assistant Attorney General of the United States, Jonathan S. Cohen and Marion E.M. Erickson, Attorneys, Tax Division, Department of Justice, Washington, DC), for Respondent-Appellee.

Before OAKES and STRAUB, Circuit Judges.

OAKES, Senior Circuit Judge.

This case concerns the proper interpretation of the federal tax code provision 26 U.S.C. § 2053 (2001) as it relates to the deduction of costs for administering an estate. We find no error in the Tax Court's reasoning or conclusions, and affirm with a short opinion in order to clarify our court's position as to whether administration expenses must be found allowable under both federal and state law in order to be deductible under...

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