Estate of Timothy J. Tehan, Deceased, Timothy R. Tehan, Executor - Page 29

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               Based upon our examination of the entire record before us,             
          we find that the estate is entitled to deduct under section 2053            
          personal representative’s commissions of $19,107.                           
               We have considered all of the contentions and arguments of             
          the parties that are not discussed herein, and we find them to be           
          without merit, irrelevant, and/or moot.                                     
               To reflect the foregoing and the concessions of the parties,           


                                                  Decision will be entered            
                                             under Rule 155.                          


















               25(...continued)                                                       
          Federal law.  To be allowable by Maryland law, the $7,500 of                
          attorney’s fees necessarily was for work other than the routine             
          or ordinary work of an executor or administrator in administering           
          an estate.  See Riddleberger v. Goeller, 282 A.2d 101, 107-108              
          (Md. 1971); Colley v. Britton, 123 A.2d 296, 302-303 (Md. 1956).            





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