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owned. The estate tax return claimed deductions for (1) $5,481
of Schedule J expenses (“Funeral Expenses and Expenses Incurred
in Administering Property Subject to Claims”), which included
$1,865 of attorney’s fees, and (2) $48,102 of Schedule L expenses
(“Expenses Incurred in Administering Property Not Subject to
Claims”) (Schedule L).
None of the expenses claimed in Schedule L was approved by a
Maryland court. Those expenses consisted of: (1) $11,250 and
$5,625 of executors’ fees paid to Mr. Grant and Ms. Adams,
respectively;3 (2) $840 of accountant’s fees paid to Donald R.
Wilson; (3) (a) $300 of appraisal fees to appraise decedent’s
residence, (b) $150 of appraisal fees to appraise certain of
decedent’s personal property, (c) $195 of appraisal fees to
appraise decedent’s jewelry, and (d) $240 of appraisal fees to
appraise decedent’s silverware; and (4) $29,5024 of miscellaneous
administration expenses (miscellaneous administration expenses).
Schedule L contained the following descriptions of the items of
miscellaneous administration expenses enumerated in that schedule
as set forth below:
3The executors’ fees were calculated by multiplying an
hourly rate of $75 times (1) 150 hours in the case of Mr. Grant
and (2) 75 hours in the case of Ms. Adams.
4The estate rounded the miscellaneous administration ex-
penses claimed in Schedule L to the nearest dollar. For conve-
nience, we shall do the same.
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Last modified: May 25, 2011