- 4 - provide legal services regarding the administration of the estate. From November 2, 1989, to January 14, 1990, debts of the estate in the total amount of $11,748.52 were paid by the estate. These debts did not have priority over claims of the United States. During the period from June 13 to October 22, 1990, additional nonpriority claims in the total amount of $5,460.51 were paid by the estate. From February 22 to May 24, 1991, the estate paid additional nonpriority claims of $8,830.30. Petitioner made a distribution from the estate to beneficiaries in the aggregate amount of $186,666.64 on June 6, 1991. On November 9, 1991, petitioner made a second distribution to beneficiaries in the aggregate amount of $35,000. On March 22, 1992, petitioner made a further distribution to beneficiaries also in the aggregate amount of $35,000. From November 1, 1989, until August 25, 1995, the estate made various disbursements totaling $48,732.02 to satisfy obligations that had priority over the claims of the United States. Petitioner disbursed a total of $139.89 to the Internal Revenue Service in response to a notice from respondent regarding an adjustment to decedent’s 1988 income tax year. The total of all disbursements and distributions by the estate was $331,577.88. All the disbursements andPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
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