Estate of Emanuel Trompeter, Deceased, Robin Carol Trompeter Gonzalez and Janet Ilene Trompeter Polacheck, Co-Executors - Page 13

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          estate".  We are not as concerned.  Although it is true that fees           
          for professionals such as attorneys and trustees may be                     
          considerable expenses in the administration of an estate, only              
          those fees that are legitimate and reasonable are deductible.               
          We also note that respondent's policy argument is better aimed at           
          Congress.                                                                   
               We have considered all arguments by respondent for a holding           
          contrary to that which we reach herein, and, to the extent not              
          discussed above, have found those arguments to be irrelevant or             
          without merit.  To reflect the foregoing                                    
                                                  An appropriate order will           
                                             be issued.                               


          Reviewed by the Court.                                                      
               CHABOT, SWIFT, JACOBS, PARR, WELLS, COLVIN, FOLEY, VASQUEZ,            
          GALE, THORNTON, and MARVEL, JJ., agree with this majority                   
          opinion.                                                                    

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