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ESTATE OF MILLIKIN v. COMMISSIONER

Docket No. 9928-93.

69 T.C.M. 3032 (1995)

T.C. Memo. 1995-288

Estate of Marguerite S. Millikin, Deceased, Quentin Alexander, Executor, and Severance A. Millikin Trust B, Society National Bank, f.k.a. Ameritrust Company, Trustee v. Commissioner.

United States Tax Court.

Filed June 27, 1995.

Attorney(s) appearing for the Case

Robert E. Glaser, Charles W. Landefeld, and Brian W. Fitzsimons, Cleveland, Ohio, for the petitioners. Terry W. Vincent, for the respondent.

Memorandum Findings of Fact and Opinion

COLVIN Judge:

Respondent determined that there is a $682,367 deficiency in the estate tax of the Estate of Marguerite S. Millikin, deceased, and that the Severance A. Millikin Trust B is liable for a generation-skipping transfer tax of $67,529. The issues for decision are:

1. Whether petitioner Estate of Marguerite S. Millikin may deduct certain administration expenses incurred to maintain and sell realty known...

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