Case Name: Leonard Holden Vaughan, Coexegutor, Estate of John Charles Vaughan, Petitioner, v. Commissioner of Internal Revenue, Respondent
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1928-01-24
Citations: 10 B.T.A. 140
Docket Number: Docket No. 10514
Parties: Leonard Holden Vaughan, Coexegutor, Estate of John Charles Vaughan, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: 
Reporter: Reports of the United States Board of Tax Appeals
Volume: 10
Pages: 140–140

Head Matter:
Leonard Holden Vaughan, Coexegutor, Estate of John Charles Vaughan, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket No. 10514.
Promulgated January 24, 1928.
Leo-nard Holden Vaughan pro se.
J. Harry Byrne, Esq,, for the respondent.

Opinion:
OPINION.
Marquette:
The evidence in this proceeding establishes that the executors of decedent's estate and their attorneys were paid fees in the total amount of $18,503 for services rendered in connection with the administration of the estate and that the payments were approved by the Probate Court in and for Cook County, Illinois, where the estate was administered. The amount so paid is a proper deduction in determining the net estate subject to the Federal estate tax.
Judgment will be entered on 15 days'.notice, wnder Rule 50.