An executrix of an estate marshalled and distributed the assets, consisting of stocks and bonds and a farm. The stocks and bonds were specific bequests, for which her only duty was delivering the assets to the specific beneficiaries. With respect to the farm, she rented it for a year, had it appraised, and then sold it and distributed the proceeds to the beneficiaries of the estate.
These duties were not complex or extensive, and the executrix held a job elsewhere outside of her duties as administrator of the estate, and this was the sole instance in which she acted as the administrator of an estate.
It was held that her compensation as executrix of the estate was not self-employment wages for purposes of determining a deduction from social security benefits. The duties she performed were not part of a trade or business as defined in the Internal Revenue Code, which was incorporated by reference in the Social Security Code
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