Document Type


Publication Title

Tax Notes (a publication of Tax Analysts)

Publication Date



In Hubert, the Supreme Court considered the impact of estate administration expenses on the marital and charitable deductions. The issue was whether the amount of the deduction allowed for a marital or charitable gift that bears the burden of administration expenses should be reduced to reflect this encumbrance. The executors of Hubert’s estate and the Internal Revenue Service had agreed that those administration expenses that burdened the marital or charitable bequests under Hubert’s will and that were chargeable to principal under state law would reduce the amount of the deductions. The question before the Court was whether a reduction was required for such an administration expense if, under the testamentary instrument, state law, or as a result of a discretionary act by the executor, the expense was charged to accounting income.



To view the content in your browser, please download Adobe Reader or, alternately,
you may Download the file to your hard drive.

NOTE: The latest versions of Adobe Reader do not support viewing PDF files within Firefox on Mac OS and if you are using a modern (Intel) Mac, there is no official plugin for viewing PDF files within the browser window.