-58-
remaining in the condominium "just so that it didn't crack", and
to do "whatever was needed to maintain the property."
On the Form 706, petitioner declared that the fair market
value of decedent's furniture and other personal property at the
date of her death was $18,330.22 Item Three of Decedent's will
provided that "All my household furniture and furnishings,
objects of art, silverware, jewelry, clothing, and other such
personal effects * * * I give and bequeath to my children who
survive me, to be divided as my Executor shall determine."
Therefore, petitioner has attempted to deduct the expense of
preserving furniture that decedent bequeathed to her children.
Petitioner offered no evidence of any impediment to the immediate
distribution of decedent's furniture.
On the basis of the evidence presented, we find that a
portion of the expense claimed as a deduction for the maintenance
of the real property was actually for the maintenance of
decedent's personal property bequeathed to her children. Thus,
the claimed expense is not deductible, because it inures to the
individual benefit of the heirs, legatees, or devisees.
22 The following property, and its value, were listed on
Schedule F of the Form 706: Bedroom furniture and decorations,
$10,440; Living room furniture, $4,850; Decorations, $1,540; and
Other personal property, $1,500. Petitioner conceded the value
of the Other personal property was actually $15,000, and that
reporting it at the lower value was the result of a typographical
error.
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