¹William J. ONeill, Jr. Irrevocable Trust, 994 F2d 302 (6th Cir. 1993), revg 98 TC 227 (1992).

²Mellon Bank, N.A., 265 F3d 1275 (Fed. Cir. 2001), affg 47 Fed. Cl. 186 (2000).

³See AICPA Tax Divisions Trust, Estate, and Gift Tax Technical Resource Panels Section 67(e) Task Force, Deducting Third-Party Investment Mgmt. Fees Under Sec. 67(e), 33 The Tax Adviser 646 (October 2002).

⁴J.H. Scott, 328 F3d 132 (4th Cir. 2003), affg 186 FSupp2d 664 (ED VA 2002).

⁵See Va. Code Ann. 26-45.1.

⁶American Trucking Assns, Inc., 310 US 534 (1940).

⁷See note 3, supra.