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Estate v. Commissioner, 332 F.2d 144, 151 (5th Cir. 1964) (cited
in Boagni v. Commissioner, supra at 713); Barr v. Commissioner,
T.C. Memo. 1989-420. The line demarking deductible from
nondeductible expenditures is often shadowy and "It would be idle
to suggest that all the authorities in this field can be
reconciled." Ruoff v. Commissioner, 30 T.C. 204, 208 (1958),
revd. and remanded on other grounds 277 F.2d 222 (3d Cir. 1960).
Under her mother's will, petitioner was to receive both a
specific bequest of bank account funds and also a portion of the
"rest, residue and remainder" of the estate.
In both the action to remove the executors and the action in
objection to the executors' accounting petitioner was acting to
protect her interest as a residuary beneficiary of the estate.
Therefore, the origin of petitioner's claims was as a residuary
legatee, one who takes what remains, or a portion of what remains
of the estate after the satisfaction of all other gifts, charges,
losses and expenses. See In re Langdon's Will, 50 N.Y.S.2d 100
(Sur. Ct. 1943). A gift of the residue of an estate does not
dispose of any specific article of property and is payable out of
the estate in general. Application of Osterhoudt, 118 N.Y.S.2d
879, 882 (Sur. Ct. 1953); In re Ruben's Will, 115 N.Y.S.2d 228,
233 (Sur. Ct. 1952).
The character of the claims raised in both actions by
petitioner centers around allegations of excessive fees paid out
of the estate and the alleged sale of estate property at less
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