BALDWIN v. COMMISSIONER

Docket No. 7794-70.

59 T.C. 654 (1973)

ESTATE OF LOUVINE M. BALDWIN, DECEASED, CHARLENE B. HENSLEY, ADMINISTRATRIX, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed February 12, 1973.


Attorney(s) appearing for the Case

R. F. Duncan, for the petitioner.

Frank Simmons, for the respondent.


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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