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to deduct under section 2053 the expenses claimed. See Rule
142(a); Welch v. Helvering, 290 U.S. 111, 115 (1933).
The estate contends that it is entitled to deduct under
section 2053(b) administration expenses consisting of executors’
fees totaling $16,875 and miscellaneous administration expenses
totaling $23,828.5 Respondent disagrees.
In determining the taxable estate, section 2053(b) allows
deductions of amounts representing expenses incurred in adminis-
tering property not subject to claims which is included in the
gross estate, to the same extent such expenses would be allowable
as deductions under section 2053(a) if such property were subject
to claims, and such amounts are paid before the expiration of the
period of limitation for assessment provided in section 6501.
Section 20.2053-8, Estate Tax Regs., provides in pertinent part
with respect to the deductibility of expenses in administering
property not subject to claims:
Usually, these expenses are incurred in connection with
the administration of a trust established by a decedent
during his lifetime. * * *
(b) These expenses may be allowed as deductions
only to the extent that they would be allowed as deduc-
tions under the first category [of deductions set forth
in section 20.2053-1(a)(1), Estate Tax Regs.] if the
property were subject to claims. See �20.2053-3. The
5On brief, the estate concedes that it is not entitled to
deduct $5,674 of real estate taxes that were claimed as part of
item 38 in Schedule L of the estate tax return because those
taxes accrued before the date of decedent’s death.
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