Estate of Howard Gilman, Deceased, Bernard D. Bergreen and Natalie Moody, Executors - Page 33

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          expenses of $1,803,939 to income in addition to the $1 million              
          that respondent has conceded.12                                             
               3.   Conclusion                                                        
               We conclude that the estate may deduct additional                      
          administration expenses of $1,803,939 paid from income.                     
               To reflect concessions and the foregoing,                              

                                                       Decision will be               
                                                  entered under Rule 155.             






















               12  We need not decide whether the estate had enough income            
          to pay all of its deductible administration expenses from income            
          because the amount we allow and the amount respondent concedes is           
          less than the $2,844,738 of income respondent concedes the estate           
          received.                                                                   




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