Estate of Marcellus L. Joslyn, Deceased. Robert D. MacDonald v. Commissioner of Internal Revenue

TRASK, Circuit Judge:

The executor of the estate of Marcellus L. Joslyn, deceased, appeals from a decision of the United States Tax Court rendered on August 11, 1975, and reported in 63 T.C. 478 (1975). The executor at all times has maintained his office in Santa Monica, California. Our jurisdiction is based upon section 7482 of the Internal Revenue Code of 1954. This is the second occasion upon which an estate tax problem concerning this estate has been before this court. The previous decision may be found reported at 500 F.2d 382 (9th Cir. 1974).

The issue now before us is whether expenses…