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The personal representative of an estate wants to deduct attorneys' fees paid to lawyers representing certain residuary legatees in a state court proceeding to construe

The personal representative of an estate wants to deduct attorneys' fees paid to lawyers representing certain residuary legatees in a state court proceeding to construe certain provisions of the will. The state court required the personal representative to reimburse these heirs for their legal expenses. How would you argue that these fees are deductible?

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