FAY, Judge:
Respondent determined a deficiency in the estate tax liability of petitioner in the amount of $9,296.10. The issue is whether legal fees, court costs, and incidentals paid by the estate were incurred on behalf of the estate and are deductible by the estate as administrative expenses.
FINDINGS OF FACT
Some of the facts have been stipulated; they are so found and incorporated herein by this reference.
Louvine M. Baldwin,...
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