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The estate argues that, assuming arguendo that some of the
time spent by Mr. Grant and Ms. Adams were considered to have
been spent by them as successor trustees of the Trust, the estate
would be entitled under section 2053(b) to deduct trustees’ fees
allowable under Md. Code Ann., Est. & Trusts, sec. 14-103(c) and
(e) (1991) (Md. Code Ann., Est. & Trusts, sec. 14-103(c) and (e))
in the amounts of $1,388 and $4,327, respectively.11 Those
10(...continued)
those individuals employed by Mr. Grant and Ms. Adams that were
claimed as deductions in the estate tax return were allowed as
administration expenses by respondent. Finally, we note that the
estate makes no claim that the personal representatives of
decedent’s probate estate are entitled to extraordinary execu-
tors’ fees under Maryland law. The record contains no order of a
Maryland court allowing any such extraordinary fees, nor is there
any evidence in the record showing that an application for such
an order was ever made to a Maryland court. Moreover, the
summary prepared by the estate’s personal representatives that is
part of the record and that sets forth the nature of the various
tasks performed by them and the amount of time spent on such
tasks does not establish that any such tasks were extraordinary.
To the contrary, the tasks listed in that summary establish that
the work performed by the estate’s personal representatives
constituted the ordinary work of administering decedent’s probate
estate. To illustrate, the tasks listed on the summary prepared
by the estate’s personal representatives include the following:
Find, identify, and gather information, papers, and effects;
obtain death certificates; meet with lawyer and arrange appraisal
of personal effects; meet with accountant; collect and organize
papers including checks, bills, dividend records; effect stock
transfers; prepare small estate/personal representative papers;
start inventory; arrange for house appraisal; miscellaneous
administration; miscellaneous accounting; appraisal for jewelry
and silver; preparing for estate tax return. On the record
before us, we find that the estate has failed to show that it is
entitled to any extraordinary executors’ fees under Maryland law.
11We note that the declaration of trust provided that the
(continued...)
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