United States Second Circuit
ESTATE OF C.R. GRANT v. COMM'R OF INTERNAL REVENUE, 00-4066
In order to be tax-deductible to an estate under 26 USC section 2053, it is not sufficient for the personal representatives' administration expense fees to merely be allowable under Maryland law, but those expenses must also meet the requirements of section 2053.
Appellate Information
- Decided 06/21/2002
- Published 06/24/2002
Judges
Court
- United States Second Circuit