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ing that residence, including certain utility expenses (i.e.,
telephone, home heating fuel, and electricity provided at dece-
dent’s residence19), and in distributing those assets are deduct-
ible under section 2053 and the regulations thereunder. See sec.
20.2053-3(d)(1), Estate Tax Regs. In addition, on the record
before us, we find that certain expenses incurred for additional
death certificates, rental of a safe deposit box, postage, and
insurance on decedent’s residence are deductible under those
provisions.
Based on our examination of the entire record in this case,
and bearing in mind that the estate has the burden of proving its
entitlement under section 2053(b) to the miscellaneous adminis-
tration expenses claimed, we find that the estate is entitled to
deduct $3,100 as administration expenses.20
19Schedule L shows electric bills at decedent’s residence
for the period May 19, 1994, through Sept. 20, 1994, totaling
$1,197.41. For example, the electric bill for the period May 19,
1994, through June 21, 1994, was $356.24, and the electric bill
for the period June 21, 1994, through July 22, 1994, was $451.52.
Although the periods to which those bills relate covered late
spring and early summer 1994, there is no explanation in the
record why those bills were so high. One possible explanation is
that someone was living at the house during those periods.
Without further explanation as to why it was necessary to incur
such high electric bills during the period May 19, 1994, through
Sept. 20, 1994, the Court will allow only $100 per month for each
of the four months of electric bills covered by that period, or a
total of $400. The Court will allow in full the amount of the
remaining electric bills that were not conceded by respondent.
20The expenses allowed by the Court consist of all or cer-
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