Erickson

This is a suit by the executrix of the estate of Timothy H. Carlon to' recover $15, 376.72 in estate taxes allegedly erroneously paid and collected. 28 U.S.C. § 1340 , 26 U.S.C.' § 3772. The question tendered is whether attorneys’ fees incurred by plaintiff executrix, in accomplishing the removal of the guardian of the decedent prior to' his death, constitute a “claim against the estate” and thus are deductible from the gross estate in determining the net taxable estate, pursuant to 26 U.S.C. 812 (b).

On October 10, 1938, several years before Carlon’s death, he was adjudged an incompetent and W. J. Ferrell was appointed guardian of his estate. Plaintiff, Carlon’s only child, became dissatisfied with Ferrell’s management of the estate. It appeared that he was wasting and misappropiating its assets. Plaintiff contracted with certain attorneys to represent her, in an endeavor to conserve.the estate. Their agreed compensation was to be 25% of such amount as she might receive from the estate upon her father’s decease. As a result of litigation commenced by plaintiff and her attorneys, Ferr.ell resigned as guardian of the Carlon estate on January 22, 1942. On March 12, 1942, plaintiff…