My mother's estate had income of just over $8K t for 2007. It spent over $25K on attorney fees for estate related matters. As such, there will be a huge NOL for 2007, which I intend to carry forward to 2008. If the estate closes in 2008 and there is residual NOL, how do I claim the loss on my 2008 return?

This is REALLY NOT a question for this forum, because it is a very complex tax question. Best you get a professional opinion from a CPA who is experienced in filing estate tax returns.

That said, I do not THINK you can claim the loss on your 2008 return, even if you are the executor.