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administration, or taxes, to preserve the estate, or to effect
distribution." Sec. 20.2053-3(d)(2), Estate Tax Regs.; see also
Estate of Posen v. Commissioner, 75 T.C. 355, 359 (1980).
Respondent contends that the fees relating to 30 hours of
work performed in connection with the sale of decedent's
residence are not deductible, because the sale was not necessary
for the administration of the estate. Petitioner concedes that
these services were included in the fees. Decedent's residence
was specifically devised to Ms. Groetzinger, and it was not
necessary to sell the residence to effect the distribution.
There were sufficient liquid assets in the estate to pay the
decedent's debts. The sale of the residence was for the sole
benefit of Ms. Groetzinger and not the estate. Accordingly, we
hold that the fees relating to the sale of decedent's residence
are not deductible.
Respondent also contends that the fees relating to 11 hours
of work performed to obtain advance payment of executor's
commissions for Mr. Baird and Ms. Groetzinger are not deductible,
because the advance commissions were not necessary for the
administration of the estate. Petitioner concedes that these
services were included in the fees. The petition filed on behalf
of Mr. Baird and Ms. Groetzinger to the Monroe County Surrogate's
Court requesting the advance payment of commissions provides that
the executors needed the commissions for personal reasons (i.e.,
to prevent them from experiencing difficulty in "the management
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