Reasonable legal fees incurred in the administration of a decedent's estate may be deducted from the decedent's gross estate as an administrative expense. The amount of the fees claimed as a deduction may not exceed a
reasonable remuneration for the services rendered, taking into account
the size and character of the estate, the law and practice in the
jurisdiction in which the estate is being administered, and the skill
and expertise of the attorneys.
https://www.govregs.com/regulations/title26_chapterI_part20_subjgrp7_section20.2053-3
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
