11 B.T.A. 1203 | B.T.A. | 1928
Lead Opinion
The services of the financial secretary were rendered to the decedent and remuneration therefor in the amount of $2,361.07 was due at date of her death when, obviously, it became an obligation of the estate. We agree with the respondent’s determination that such amount was not a proper charge against the income of the petitioner for the taxable period, and that it should have been claimed as a deduction from the corpus of the estate in the computation of the estate tax thereon.
The tax attorneys were retained by the decedent, but their work was not completed nor their compensation fixed at the date of her death. The record does not disclose whether they were employed on a time contract or a contingent fee basis. Whatever amount was due
Judgment will be entered for the respondent.