The Commissioner determined a deficiency of $16,009.24 for 1942 and one of $17,615.38 for 1943 in the income tax of the estate of Mortimer B. Fuller, deceased. The errors assigned by the petitioners are as follows:
(a) Failure to allow as a deduction from gross income for 1942 and 1943, under sections 162 and 23 (a) (2) of the Internal Revenue Code, the ordinary and necessary expenses paid during said years for the management, conservation or maintenance of property...
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