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of all claims asserted against Eckell, Sparks. Accepting the
parties’ agreed $750,000 starting gross valuation for the claims,
we are asked by the parties to determine whether any portion of the
$750,000 starting point valuation is to be allocated to interests
that decedent did not possess at the date of her death.
Specifically, we decide whether any part of the $750,000 should be
allocated to the value of (1) the estate’s claim for the return of
the $247,50010 of legal fees paid by decedent’s estate for services
rendered in connection with the administration of decedent’s estate
and/or (2) claims of the residuary beneficiaries for malpractice;
and if so, the amount thereof. We must further decide whether
payments made by decedent’s estate to attorneys representing the
Glovers, as the residuary beneficiaries, and any possible future
payment by the estate to Mr. Glover for his efforts in discovering
the misappropriation of decedent’s assets by Ms. Hurley and Mr.
Ross are deductible either as administrative expenses pursuant to
section 2053(a)(2) or as claims against the estate pursuant to
section 2053(a)(3).
10 We use the $247,500 amount because, as indicated supra
note 2, the actual amount of fees paid and ordered returned to
the estate was $247,500. Additionally, this greater amount is
the amount used by both parties in their briefs.
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