Gallant v. Commonwealth

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• litigation expenses not deductible unless the litigation (1) augments the estate assets by bringing into the estate additional funds or property, or (2) preserves estate assets that otherwise likely would have been lost
• “It is similarly clear that litigation to defend the estate from claims against it and the payment of reasonable expense therefor[e] is authorized. In such cases, immediate and direct benefit to the estate is apparent.”
• “The equity for payment by the estate is clearest and strongest where the litigation augments the assets of the estate by bringing into court and subjecting to administration money or property not otherwise part of the estate corpus.”

Source: CourtListener parenthetical corpus (CC0).