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amounts of $1,388 and $4,332 determined under Md. Code Ann., Est.
& Trusts, sec. 14-103(c) and (e), or total trustees’ commissions
of $5,720 which includes the $2,203 of trustees’ fees allowed by
respondent in the notice. On the record before us, we find that
the estate has failed to show that it is entitled under section
2053(b) to deduct trustees’ commissions or fees determined under
Md. Code Ann., Est. & Trusts, sec. 14-103(c) and (e) in excess of
that total amount (i.e., the total of $1,388 and $4,33212 under
those respective provisions of Maryland law).
We turn now to the $23,828 of miscellaneous administration
expenses that the estate claimed in Schedule L and that remain in
dispute.13 Those expenses may be broken down into the following
broad categories of expenses, which were claimed for the purposes
alleged in Schedule L and enumerated in that schedule as the
following items of expense: (1) Items 4 and 5: travel expenses
12Respondent apparently calculated the amount of trustees’
commissions allowable under Md. Code Ann., Est. & Trusts, sec.
14-103(e) as $4,332 by multiplying one-half of one percent times
$866,330, which was the value of decedent’s nonprobate assets as
determined by the Register of Wills, Montgomery County, Maryland,
in calculating inheritance tax due to Maryland. The estate
calculated the amount of trustees’ commissions allowable under
Md. Code Ann., Est. & Trusts, sec. 14-103(e) as $4,327 by multi-
plying the value of decedent’s nonprobate property that was
included in the estate tax return in decedent’s gross estate
(i.e., $865,480) times one-half of one percent. We shall accept
respondent’s concession in the estate’s favor that the estate is
entitled under sec. 2053(b) to deduct $4,332 as trustees’ commis-
sions under Md. Code Ann., Est. & Trusts, sec. 14-103(e).
13See supra note 5.
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