Commissioner v. Mary E. Burrow Trust

LEWIS, Circuit Judge.

The Commissioner seeks review of a decision of the Tax Court1 entered in a consolidated proceeding to set aside assessed deficiencies in the estate tax of the Estate of Mary E. Burrow, the income tax of the Mary E. Burrow Trust and the income tax of James R. Burrow, II, trust beneficiary. The Tax Court held that the trustees’ fees incurred in the administration of the estate and paid by the Mary E. Burrow Trust under the provisions of the trust instrument were deductible as administration expenses under 26 U.S.C. § 2053 in the estate tax return and also as expenses for…