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of personal representative’s commissions,20 is dispositive of the
issue presented under section 2053. According to the estate:
Section 20.2053-3(b), Estate Tax Regs. appears to
provide, by negative implication, that a state court
order is dispositive of the issue of the deductibility
of personal representative’s commissions. It provides
that “the executor may deduct has commissions in such
amount as has actually been paid. If the amount of the
decree has not been fixed by order of the proper court,
the deduction will be allowed*** to the extent that all
three of the following conditions are satisfied....”
Id. The further requirements are applicable only to
cases where personal representative’s commissions are
not approved by court order. [Reproduced literally.]
In support of respondent’s position under section 2053,
respondent argues that, under section 7-602 of Md. Code Ann.,
Est. & Trusts (1999) (Md. Code Ann., Est. & Trusts, sec.
7-602),21 the aggregate amount of personal representative’s
20The June 29, 2001 order of the Orphans’ Court also allowed
$7,500 of attorney’s fees.
21Sec. 7-602, Md. Code Ann., Est. & Trusts, provides in
pertinent part:
(a) General.–-An attorney is entitled to reason-
able compensation for legal services rendered by him to
the estate and/or the personal representative.
(b) Petition.–-Upon the filing of a petition in
reasonable detail by the personal representative or the
attorney, the court may allow a counsel fee to an
attorney employed by the personal representative for
legal services. The compensation shall be fair and
reasonable in the light of all the circumstances to be
considered in fixing the fee of an attorney.
(c) Considered with commissions.–-If the court
shall allow a counsel fee to one or more attorneys, it
shall take into consideration in making its determina-
(continued...)
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