Estate of Peck v. Commissioner
United States Tax Court
Held, that the amount which the administrator of a Connecticut estate allowed and paid to the named executor of a purported will which was denied admission to probate -- representing attorneys' fees and expenses incurred by said named executor in litigation respecting the decedent's testamentary capacity to make such purported will -- is deductible by the estate as an administration expense for Federal estate tax purposes.
1Opinion of the Court
Estate of Helen Dow Peck, Deceased, Joseph H. Donnelly, Administrator, Petitioner, v. Commissioner of Internal Revenue, Respondent
Estate of Peck v. Commissioner
Docket No. 92912
United States Tax Court
40 T.C. 238; 1963 U.S. Tax Ct. LEXIS 132;
May 7, 1963, Filed
Decision will be entered under Rule 50.
Held, that the amount which the administrator of a Connecticut estate allowed and paid to the named executor of a purported will which was denied admission to probate -- representing attorneys' fees and expenses incurred by said named executor in litigation respecting the decedent's testamentary…
2Cases cited1 opinion
- Estate of Peck v. CommissionerUnited States Tax Court · 1963