Estate of Millikin v. Commissioner

MOORE, Circuit Judge.

This is an estate taxation case in which the petitioners, representing the estate of Marguerite S. Millikin, appeal the decision of the United States Tax Court denying a deduction of administration expenses for the maintenance and sale of the decedent’s residence incurred after the filing of the estate tax return. Petitioners assert that as a matter of Ohio law the maintenance and selling expenses were necessary for the administration of the estate beyond the filing of the tax return. We disagree and, accordingly, affirm the decision of the Tax Court.

I. FACTS AND…