This appeal is taken from the Tax Court decision rendered after remand from this Court. In 1974, the Tax Court upheld the Commissioner's disallowance of deductions claimed by the taxpayer, a testamentary trust created under the will of Alfred I. DuPont, for expenses paid in 1966 or 1967 to maintain an estate used as a residence by Mrs. DuPont for part of each year. This Court held that the Tax Court correctly...
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