Estate of Timothy J. Tehan, Deceased, Timothy R. Tehan, Executor - Page 28

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          tion in excess of that figure.”  See Wolfe v. Turner, 299 A.2d              
          106, 109 (Md. 1973); Wright v. Nuttle, 298 A.2d 389, 391 (Md.               
          1973).  Section 7-602(c), Md. Code Ann., Est. & Trusts, does not            
          limit, as respondent appears to argue, the aggregate amount of              
          the commissions allowable to an estate’s personal representative            
          and the fees allowable to an estate’s attorney to the maximum               
          compensation allowable to such personal representative under Md.            
          Code Ann., Est. & Trusts, sec. 7-601(b).                                    
               Respondent determined to allow the estate a deduction under            
          section 2053 of $7,500 for attorney’s fees.  Respondent does not            
          argue, and the record does not establish, that the aggregate                
          amount of the commissions allowable to the estate’s personal                
          representative under Md. Code Ann., Est. & Trusts, sec. 7-601(b)            
          (i.e., $19,107) and the fees allowable to the estate’s attorney             
          under Md. Code Ann., Est. & Trusts, sec. 7-602, which respondent            
          allowed the estate to deduct under section 2053 (i.e., $7,500),             
          is not “a fair and reasonable total charge for the cost of                  
          administering the estate” of decedent under Md. Code Ann., Est.             
          & Trusts, sec. 7-602(c).25                                                  

               25In respondent’s reply brief, respondent contends for the             
          first time that petitioner did not demonstrate “that the attor-             
          ney’s fees paid by the estate were for other than routine work of           
          the estate’s personal representative.”  We reject respondent’s              
          contention.  Respondent allowed the estate to deduct under sec.             
          2053 $7,500 of attorney’s fees.  Implicit in respondent’s deter-            
          mination to allow such a deduction is respondent’s acknowledgment           
          that such attorney’s fees are allowable by both Maryland law and            
                                                             (continued...)           





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