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tor’s commissions and $10,000 of attorney’s fees. Decedent’s
estate tax return did not claim any deductions in Schedule L,
Expenses Incurred in Administering Property Not Subject to
Claims.
On a date not disclosed by the record between May 5 and June
28, 2001, Mr. Tehan, in his capacity as the personal representa-
tive of the estate, and his attorney filed with the Orphans’
Court a document entitled “Consent Petition for Allowance of
Personal Representative’s Commissions and Attorneys’ Fees”
(consent petition). All of the beneficiaries of the estate
consented to the granting of the consent petition. In the
consent petition, the personal representative and his attorney
requested the Orphans’ Court to allow personal representative
commissions of $32,000 and attorney’s fees of $7,500. In the
consent petition, the personal representative and his attorney
claimed, inter alia, as follows:
8. Aggregate commissions and attorney[’s] fees in
excess of the amount authorized by � 7-601 of the
Estates and Trusts Article [of Maryland] is [sic]
requested due to the extraordinary amount of time,
diligence and expertise required of the Personal Repre-
sentative in administering the substantially larger,
but non-commissionable, “non-probate” assets of the
estate of approximately $1.2 million, as opposed to the
relatively modest amount of “probate assets”. Specifi-
cally, the personal representative estimates that of
the more than 350 hours of time expended in administer-
ing his father’s estate over the last 22 months, ap-
proximately 50% of this time was expended attending to
issues arising from or related to the non-
commissionable portion of the taxable estate.
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