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Code in effect as of the date of decedent's death, and all Rule
references are to the Tax Court Rules of Practice and Procedure.
After concessions, the sole issue for decision is whether
petitioner, pursuant to section 2053(a)(2), is entitled to deduct
from the gross estate $368,100 paid for attorney's fees. We hold
that petitioner is so entitled to the extent stated herein.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found. At
the time of her death, on May 26, 1991, Clara D. Baird (decedent)
resided in Brighton, New York. At the time the petition was
filed, the Estate of Clara D. Baird (petitioner) had a mailing
address in Rochester, New York; Fleet Trust Company (Fleet), the
corporate executor, had its principal place of business in
Rochester, New York; and co-executors William C. Baird and
Barbara B. Groetzinger resided in Rochester, New York, and
Virginia Beach, Virginia, respectively.
In 1983, decedent retained the services of Harris, Beach, &
Wilcox (HBW), a Rochester law firm, to prepare her estate
planning documents. HBW's trust and estate practice had an
excellent reputation in the local community. Peter Oddleifson,
an HBW partner, represented decedent. Mr. Oddleifson graduated
from Harvard Law School in 1957 and had many years of trust and
estate experience. On June 23, 1983, decedent executed her will.
Decedent executed a codicil to the will on January 18, 1984, and
a trust agreement on December 21, 1984. The will provided that
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