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various services provided, and, therefore, no portion of the fees
should be allowed as a deduction. Respondent concludes, therefore,
that the fees for those services are not deductible.
In the case at hand, we are satisfied that payment of a
portion of the Glovers’ attorney’s fees incurred in the will
contest and payment of reasonable compensation to Mr. Glover for
services he provided to the benefit of the estate are permitted
under Pennsylvania law. In considering this matter, we are mindful
that it is the duty of an administrator to collect and protect the
assets of the estate and that the administrator is justified in
employing an attorney or other third parties to assist the
administrator in collecting or protecting the assets of the estate.
Under Pennsylvania law, the exceptant to the account of an
administrator ordinarily must pay his own counsel fees. In
exceptional cases, however, the exceptant may be allowed counsel
fees payable out of estate funds. In re Estate of Lux, 389 A.2d
1053 (Pa. 1978). Where the efforts of an exceptant and his counsel
result in the substantial benefit to the estate, such as requiring
an administrator to include in the inventory of the estate valuable
assets previously not included, it is within the discretion of the
Orphans’ Court to compensate the exceptant and his counsel out of
estate funds. Id.; see also In re Estate of Vaughn, 461 A.2d 1318,
1320 (Pa. Super. Ct. 1983).
[D]enial of compensation for * * * [the exceptant’s]
attorney’s fees out of estate funds * * * [would] permit
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