Estate of Hubert v. Comr. of IRS

I

Because I am convinced that the majority has erred in adopting the Tax Court’s analysis in this case, I respectfully dissent. I disagree with the majority’s holding for two reasons: First, the holding disregards fundamental federal estate taxation principles in light of state law, which allows administration expenses to be paid out of post-mortem income, and second, it contravenes binding circuit precedent.

II

In this case, both the decedent’s will and relevant state law allowed administrative expenses to be paid out of post-mortem income; however, “the allowable sources of 'payment for…