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 estate. In the 2009 decision, the court held that under Texas law,