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the estate, but incurred for the individual benefit of
the heirs, legatees, or devisees, may not be taken as
deductions. Administration expenses include (1) execu-
tor’s commissions; (2) attorney’s fees; and (3) miscel-
laneous expenses. * * *
We turn first to the executors’ fees totaling $16,875 which
the estate contends are allowable as deductions under section
2053(a)(2) and therefore are deductible under section 2053(b).
The executors’ fees consisted of $11,250 paid to Mr. Grant and
$5,625 paid to Ms. Adams which were claimed in Schedule L. In
the notice, respondent disallowed those claimed executors’ fees
but allowed deductions under section 2053(b) for $2,203 of
trustees’ fees that were not claimed in Schedule L. On brief,
respondent concedes that, in addition to the $2,203 of trustees’
fees allowed in the notice, the estate is entitled to deduct
under section 2053(b) trustees’ fees of $3,517 and executors’
fees of $990. Thus, respondent concedes that the estate is
entitled to deduct under section 2053 a total of $6,710 of
executors’ fees and trustees’ fees. Consequently, the amount of
executors’ fees claimed by the estate that remains in dispute is
$10,165.
Section 20.2053-3(b), Estate Tax Regs., entitled “Executor’s
commissions”, provides in pertinent part:
The executor * * * may deduct his commissions in such
an amount as has actually been paid * * *. If the
amount of the commissions has not been fixed by decree
of the proper court, the deduction will be allowed
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