BRUCE, Judge:
Respondent determined a deficiency in the estate tax of petitioner in the amount of $10,191.06. Respondent on brief concedes that administration expenses in the amount of $15,000 paid to the guardian ad litem under the will of December 12, 1956, are deductible. The remaining issues are: (1) Whether a legal fee incurred by an executor-beneficiary under a will in litigating and settling the will's contest is deductible as an administration...
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