Adjusted gross estate refers to total value of a decedent’s property after deducting expenses such as :

1.administration expenses,

2.funeral expenses,

3.creditor’s claims, and

4.casualty losses.

The value of the adjusted gross estate is used in computing the federal estate tax. Adjusted gross estate is also the amount decedent intended to pass to the marital trust.[Estate of Eldred v. Commissioner, T.C. Memo 1989-293 (T.C. 1989)].