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sure, based on the meager evidence in this record, his claimed
legal fees are excessive and unreasonable.
Accordingly, we hold that petitioner has failed to prove
that the estate is entitled to deduct as reasonable legal fees to
the Tupitza law firm an amount in excess of the $100,000 conceded
by respondent in her brief.19 The deduction is of course subject
to proof of payment, as required by section 20.2053-3(c)(1),
Estate Tax Regs.
To reflect the stipulations pertaining to the disposition of
issues and our conclusion with respect to the deduction for legal
fees to the Tupitza law firm,
Decision will be entered
under Rule 155.
19 If respondent had not conceded $100,000 as reasonable
legal fees, the Court would have been inclined to allow a lesser
amount in view of the facts and circumstances present in this
case.
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