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and consequently have been disregarded by the Court. See Rule
143(b).
Section 20.2053-3(d), Estate Tax Regs., relating to deduc-
tions for miscellaneous administration expenses, provides in
pertinent part:
(d) Miscellaneous administration expenses.
(1) Miscellaneous administration expenses include such
expenses as court costs, surrogates’ fees, accountants’
fees, appraisers’ fees, clerk hire, etc. Expenses
necessarily incurred in preserving and distributing the
estate are deductible, including the cost of storing or
maintaining property of the estate, if it is impossible
to effect immediate distribution to the beneficiaries.
Expenses for preserving and caring for the property may
not include outlays for additions or improvements; nor
will such expenses be allowed for a longer period than
the executor is reasonably required to retain the
property.
(2) Expenses for selling property of the estate
are deductible if the sale is necessary in order to pay
the decedent’s debts, expenses of administration, or
taxes, to preserve the estate, or to effect distribu-
tion. The phrase “expenses for selling property”
includes brokerage fees and other expenses attending
the sale, such as the fees of an auctioneer if it is
reasonably necessary to employ one. * * *
On the record before us, we find that the estate has failed
to establish that the expenses claimed in Schedule L for the
travel of Mr. Grant and Ms. Adams from Vermont and New Hampshire,
respectively, to Maryland were necessarily incurred in preserving
and distributing the estate’s assets. In this connection, the
Attorney General of Maryland has determined upon at least two
occasions that incidental expenses incurred by nonresident
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