In re Estate of McKitrick

This matter came on for hearing on an application for instructions to determine whether attorney fees paid for representation in a federal estate tax determination are chargeable against tbe assets of tbe probate estate when the burden of tbe estate tax would have fallen solely on the beneficiary of non-probate property.

The decedent died at Dublin, Obio, on March 18, 1956.

Tbe widow was appointed executrix of tbe decedent’s will *326on April 25,1956. The estate was fully administered and closed on January 21,1958. A total federal estate tax of $1,085.00 was paid on includible probate real estate…