I paid an attorney to handle an estate. The firm went out of business with no services rendered. Can I deduct the fees paid?

[Anonymous_]

Are you filing an estate income tax return (Form 1041) for the estate? 

The legal fees paid would be deductible for the estate (if the estate paid them or reimbursed an executor who paid them, for example).

[userjgood6812]

Yes, thank you very much for the information.