@Jeromeallenkellner Yes, according to IRS publication 559, accrued expenses are allowable as a deduction for estate tax purposes as claims against the estate and also are allowable as deductions in respect of a decedent for income tax purposes (form 1041). Although it doesn't mention professional fees specifically, it is a accrued business expense that is deductible.
This is all found in the section of the publication that is titled, Income Tax Return of an Estate— Form 1041.
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