United States Tax Court December 10, 1980, Docket No. 9490-78 (Estate of Posen v. Commissioner)

lead-opinion

Tannenwald, Judge:

Respondent determined a deficiency of $3,222 in petitioner’s Federal estate taxes. Concessions having been made by petitioner, the sole issue for decision is whether expenses incurred in the sale of a cooperative apartment are deductible as administration expenses under section 2053(a)(2).