"The Massachusetts statute by plain words [referring to section 17, chap. 65, GL] places the real burden of the tax upon the legatee or other person who receives a decedent's property. Payments required of an executor are only preliminary; ultimately they must be met by the beneficiaries."

If litigation with the Treasury continues until after the termination of the period of limitation for refunds, a deduction for such administrative expenses cannot be obtained

For a case involving attempted dismissal on the ground that action had been commenced too soon, see Leach V.

In the case of the amounts described in subsection (a), there shall be disallowed the amount by which the deductions specified therein exceed the value, at the time of the decedent's death, of property subject to claims, 17 except to the extent that such deductions repre-

In the early case of Comm. v. Bronson, Trustees, supra, the will had never been probated, and the Board held that the regulations (Reg. 63, Art. 36) were too narrow in holding that allowance should be restricted to those items fixed and awarded by a decree of a proper court, and was upheld on appeal.

[CITATION] The Law of Federal Gift and Estate Taxation

[CITATION] 1951-52, Montgomery's federal taxes: estates, trusts and gifts

[PDF] Federal Estate and Gift Taxation

[CITATION] Prentice-Hall Federal Tax Guide

[CITATION] Prentice-Hall... Federal Tax Service Cumulative

[CITATION] Federal taxes on estates, trusts and gifts

[BOOK] American Federal Tax Reports