United States Tax Court February 19, 1981, Docket No. 5117-78 (Estate of Reilly v. Commissioner)

lead-opinion

OPINION

Tannenwald, Judge:

Respondent determined a deficiency of $18,392.26 in petitioner’s Federal estate taxes. Concessions having been made by both parties, the sole issue remaining is whether attorneys’ fees are deductible under section 20531 when paid by an estate but incurred by the decedent’s widow.