-57-
In arriving at the amount petitioner deducted for
administration expenses, Jack consulted with his accountants for
an estimate of the expense of maintaining the condominium. He
testified that the accountants advised him that it would require
approximately 5 years to determine the actual maintenance
expense. Although Jack testified how he arrived at the estimate
of the expense, he offered no persuasive evidence of why at the
time they filed the estate tax return the executors thought it
would require 5 years to dispose of the property, or of why the
distribution of the property has yet to take place. The fact
that petitioner deducted 5 years of estimated expenses for maid
service without the executors' seeking information as to how long
it would take to either distribute or sell the property, and that
the executors actually never offered the property for sale, is
evidence that the executors did not intend to distribute the
property.
Therefore, we cannot find that petitioner has met its
burden of proving that an immediate distribution of decedent's
interest in the condominium was impossible to effect.
Jack testified that Mrs. Nathan continues to live in the
condominium, and that out-of-town guests stay at the condominium
from time to time. Furthermore, although the deducted expenses
are for the maintenance of the condominium, Jack testified that
the maid's duties, which were coordinated by Mrs. Nathan with her
own maid's duties, were to clean and wax decedent's furniture
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