CLARK, Chief Judge.
This is a taxpayer's appeal from disallowance of a claimed deduction for $5,923.67 for property maintenance expenses under either I.R.C. §§ 23(e) (2) or 23(c) (1), 26 U.S.C. § 23(c) (1), (e) (2). Petitioner is executrix under the will of her mother, who died in 1937. The will left to the taxpayer and her two sisters all of the residual estate in trust, as well as a specific legacy of the proceeds of Belle Terre, the family summer...
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