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carpentry work; electrical work; lawn mowing; plants and fertil-
izer; replacing front door and kitchen light fixtures; supplies
for garden; masonry; plumbing; roadway maintenance; top soil;
drapery alteration; interior and exterior painting; plants and
grass seed; drapery traverse rod; window and sash cleaning
materials; and refinishing hardwood floors; (6) items 13, 25, 48,
49, 57, and 60: various expenses for moving furniture and other
household effects and personal property of decedent from Maryland
to New Hampshire and temporary storage of furniture in New
Hampshire after the sale of decedent’s residence in December
1996; and (7) items 7, 16, 31, 32, 38, 46, 47, and 56: various
miscellaneous expenses, including expenses for “Excess liability
policy premium”, “duplicates & enlargements of property”; bath
mats and vacuum cleaner bags; copies of property plat; additional
death certificates; safe deposit rental; developing and printing
property photos; and postage.
It is significant that, except for the descriptions of the
$23,828 of miscellaneous administration expenses at issue which
are set forth in Schedule L of the estate tax return, the record
is devoid of any evidence elaborating on those claimed expenses.
In the briefs that the estate filed in this case, the estate
makes various factual allegations about those expenses. Many of
those allegations are not supported by the record in this case
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