Estate of Timothy J. Tehan, Deceased, Timothy R. Tehan, Executor - Page 2

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          estate under section 2036(a)(1)?1  We hold that it is.                      
               (2)  Is the estate entitled to deduct under section 2053               
          claimed personal representative’s commissions in excess of the              
          amount allowed by respondent?  We hold that it is to the extent             
          stated herein.                                                              
                                  FINDINGS OF FACT                                    
               Most of the facts have been stipulated and are so found.               
               At the time the petition was filed, Timothy R. Tehan (Mr.              
          Tehan), the son of decedent and the personal representative of              
          the estate, resided in Bethesda, Maryland.                                  
               Decedent had eight children, including Mr. Tehan.  Dece-               
          dent’s other children are:  Ann M. Sanner, Patrick G. Tehan,                
          Eileen T. Tehan, Daniel J. Tehan, Erin M. Boccia, Maureen R.                
          Tehan, and William T. Tehan.                                                
               On March 28, 1990, decedent purchased condominium unit                 
          number 610N (decedent’s residence) at 8101 Connecticut Avenue,              
          Chevy Chase, Montgomery County, Maryland.  The purchase price of            
          that condominium was $240,000.                                              
               On January 25, 1992, decedent, while residing in decedent’s            
          residence, executed a declaration of trust under which he placed            
          $100 and certain life insurance policies into an irrevocable                


               1Unless otherwise indicated, all section references are to             
          the Internal Revenue Code in effect on the date of decedent’s               
          death.  All Rule references are to the Tax Court Rules of Prac-             
          tice and Procedure.                                                         





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