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decedent’s death cannot be sustained. The insurance company had
already exceeded its obligations to make payments to decedent
under the existing policy. To the extent that any other payments
were made to decedent’s estate or heirs, there is no indication
that the insurance company was legally obligated to make them or
that decedent had a right to such payments at the time of her
death. Accordingly, we hold that respondent has erred in
determining that the gross estate should be increased $88,506 for
household furnishings of decedent.
The estate raised the issue of the estate’s entitlement to
fees and costs incurred for legal and accounting provided during
the pendency of this tax controversy. Respondent conceded that
the estate would be entitled to legal and professional fees to
the extent the estate can substantiate such costs under the
Internal Revenue Code. We therefore leave this item to the
parties’ computations under Rule 155.
To reflect the foregoing,
Decision will be entered
under Rule 155.
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