Estate of David Smith, Deceased v. Commissioner of Internal Revenue

I dissent with respect but without reluctance. Section 2053(a) of the Internal Revenue Code provides that in determining a decedent’s taxable estate there shall be a deduction from the gross estate of

The estate here was administered in the State of New York and the selling commissions at issue here were held to be allowable as proper expenses by the Surrogate of Warren County in several separate accountings. The Code unambiguously provides for their deduction if allowed by the jurisdiction administering the estate and neither the Commissioner of Internal Revenue nor the Tax Court, in my view,…