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
PiERCE, Judge:
Respondent determined a deficiency in estate tax with respect to the above-named estate, in the amount of $2,901.93. The estate not only challenges said deficiency, but also makes claim to additional deductions not claimed in the estate tax return, which if allowed may result in an overpayment of the tax.
The sole issue to be decided is whether the amount of $11,950.77 which was allowed and paid by the administrator 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…
2Cases cited3 opinions
- Saphir v. NeustadtSupreme Court of Connecticut · 1979
- Avery, Appeal From ProbateSupreme Court of Connecticut · 1933
- First National Bank v. BeckendorfConnecticut Superior Court · 1941
3Cited by5 opinions
- Mosells Silvey Pitner v. United StatesCourt of Appeals for the Fifth Circuit · 1967
- Swayne v. CommissionerUnited States Tax Court · 1964
- Estate of Morris v. CommissionerUnited States Tax Court · 1966
- Estate of Peck v. CommissionerUnited States Tax Court · 1963
- Swayne v. CommissionerUnited States Tax Court · 1964