In re Estate of Gamble

In his application for instructions, Louis Nip-pert, as executor of the estate of Olivia P. Gamble, deceased, has asked the court whether or not her estate should bear as expenses of administration the federal income taxes paid by him, as executor, on income derived from personal property during the administration of her estate.

The total value of the estate, as included in the federal estate tax proceedings, amounted to $37,990,652.73, consisting of the decedent’s home in Cincinnati and other non-income pro*315ducing land in Cincinnati and Florida valued at $312,035.00, cash in the amount of…