Estate of Frank A. Branson - Page 53

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               Respondent did not address this issue either at trial or on            
          brief.  Accordingly, we find that petitioner may deduct the                 
          reasonable administration expenses incurred in settlement of the            
          estate.                                                                     
               To reflect the foregoing,                                              
                                                   Decision will be entered           
                                             under Rule 155.                          

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