Tax Law Update

District court rules on deductibility of various estate administrative expenses under IRC Section 2053 The U.S. District Court for the Southern District of Texas issued two decisions in Keller v. United States (106 A.F.T.R.2d 2010-6309 (Sept. 14, 2010) and 106 A.F.T.R.2d 2010-6343 (Sept. 15, 2010)) regarding estate tax deductions. The decisions followed up on a prior 2009 decision involving the same

David A. Handler, Alison E. Lothes | Nov 01, 2010

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District court rules on deductibility of various estate administrative expenses under IRC Section 2053 — The U.S. District Court for the Southern District of Texas issued two decisions in Keller v. United States (106 A.F.T.R.2d 2010-6309 (Sept. 14, 2010) and 106 A.F.T.R.2d 2010-6343 (Sept. 15, 2010)) regarding estate tax deductions. The decisions followed up on a prior 2009 decision involving the same estate. In the 2009 decision, the court held that under Texas law,

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