Estate of Emanuel Trompeter, Deceased, Robin Carol Trompeter Gonzalez and Janet Ilene Trompeter Polacheck, Co-Executors - Page 14

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               CHABOT, J., concurring:  I join in the majority opinion, and           
          write separately merely to note a few additional considerations             
          in support of the majority opinion’s analysis and conclusions.              
                              I.  Treasury Regulations                                
               Respondent argues that only those expenses which are                   
          reported on the estate tax return may be deducted from the gross            
          estate in computing the amount of the underpayment.                         
          Correspondingly, respondent further argues that expenses which              
          arise after the filing of the tax return may not be used to                 
          reduce the underpayment of the estate tax.                                  
               However, section 2053(a), in determining the value of the              
          taxable estate, permits the deduction of claims against the                 
          estate which are allowable by applicable State laws.  There are             
          some types of claims whose effect on the decedent’s estate must             
          necessarily be determined by subsequent events, such as those               
          claims which require further action before they become a fixed              
          obligation of the estate.  See cases discussed in Estate of Smith           
          v. Commissioner, 108 T.C. 412, 418-419 (1997), supplemented by              
          110 T.C. 12 (1998); Estate of Kyle v. Commissioner, 94 T.C. 829,            
          848-851 (1990); Estate of Sachs v. Commissioner, 88 T.C. 769,               
          779-783 (1987), affd. in part and revd. in part 856 F.2d 1158,              
          1162-1163 (8th Cir. 1988); Estate of Van Horne v. Commissioner,             
          78 T.C. 728, 735-738 (1982), affd. 720 F.2d 1114 (9th Cir. 1983).           







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