Keller, et al. v. United States, No. 6:02-cv-00062, 2010 U.S. Dist. LEXIS 96465 (S.D. Tex. Sept. 15, 2010)

(estate entitled to deduction in excess of $60 million attributable to loan interest, attorney fees and miscellaneous expenses; other deductions denied attributable to attorney fees and executor fees).