Estate of Hubert v. Comr. of IRS

RONEY, Senior Circuit Judge:

On appeal by the Government in this estate tax case, we affirm the United States Tax Court holding that the marital and charitable deductions are to be reduced only by the portion of administration expenses allocated to principal and not by amounts allocated to income. Estate of Otis C. Hubert v. Commissioner of Internal Revenue, 101 T.C. 314, 1993 WL 414716 (1993). This holding brings us in conflict with the two other circuits which have decided the issue. Estate of Street v. Commissioner, 974 F.2d 723 (6th Cir.1992); Burke v. United States, 994 F.2d 1576…