Estate of Timothy J. Tehan, Deceased, Timothy R. Tehan, Executor - Page 27

                                       - 27 -                                         
          able under Md. Code Ann., Est. & Trusts, sec. 7-601(b).24  Re-              
          spondent appears to acknowledge that, if attorney’s fees of                 
          $7,500 had not been allowed under Md. Code Ann., Est. & Trusts,             
          sec. 7-602, the estate would have been entitled to deduct under             
          section 2053 that maximum amount of commissions.  However, as we            
          understand respondent’s position, Md. Code Ann., Est. & Trusts,             
          sec. 7-602(c), requires that the amount of commissions allowable            
          to a personal representative under Md. Code Ann., Est. & Trusts,            
          sec. 7-601(b), be reduced by the amount of attorney’s fees                  
          allowed.  Consequently, respondent maintains that the estate is             
          entitled to deduct under section 2053 only $11,607 of personal              
          representative’s commissions (i.e., $19,107 (maximum amount of              
          commissions allowable under Md. Code Ann., Est. & Trusts, sec.              
          7-601(b)) minus $7,500 (attorney’s fees allowed under Md. Code              
          Ann., Est. & Trusts, sec. 7-602)).                                          
               We reject respondent’s interpretation of Md. Code Ann., Est.           
          & Trusts, sec. 7-602(c).  That section provides that if a Mary-             
          land court determines to allow attorney’s fees, in making that              
          determination “it shall take into consideration * * * what would            
          be a fair and reasonable total charge for the cost of administer-           
          ing the estate * * * and it shall not allow aggregate compensa-             


               24On the instant record, we find that the estate has failed            
          to persuade us that the personal representative performed any               
          extraordinary work of administering decedent’s probate estate (or           
          nonprobate estate).                                                         





Page:  Previous  10  11  12  13  14  15  16  17  18  19  20  21  22  23  24  25  26  27  28  29  Next

Last modified: May 25, 2011