CLARK, Circuit Judge:
The Commissioner disallowed deductions claimed by the taxpayer, a testamentary trust created under the will of Alfred I. duPont, in the tax years 1966 and 1967 for expenses of maintaining an estate owned by the taxpayer but which was then being used as Mrs. duPont's home. The expense deductions were claimed to be ordinary and necessary expenses under Int.Rev.Code of 1954 § 212 because the estate was rental property or alternatively because...
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