Breidert v. Commissioner

OPINION

Raum, Judge:

Petitioner was appointed executor under tbe will of George C. Breidert, bis father, on January 11,1962, and served in tbat capacity until tbe approval of Ms final account and the decree of final distribution by tbe Superior Court of California for tbe County of Los Angeles on or about April 17,1963. No provision was made in tbe will for executor’s fees or commissions, but under California law, petitioner was entitled to compensation for Ms services as executor according to a statutory schedule. Cal. Prob. Code sec. 901 (West Supp. 1967). Although the attorney for the…