Yes, labor costs to maintain a home in an estate should be deductible per Treasury Regulation 20.2053-3(d): http://law.justia.com/cfr/title26/26-18.104.22.168.22.214.171.124.html
Miscellaneous administration expenses. (1) Miscellaneous administration expenses include such expenses as court costs, surrogates' fees, accountants' fees, appraisers' fees, clerk hire, etc. Expenses necessarily incurred in preserving and distributing the estate are deductible, including the cost of storing or maintaining property of the estate, if it is impossible to effect immediate distribution to the beneficiaries. Expenses for preserving and caring for the property may not include outlays for additions or improvements; nor will such expenses be allowed for a longer period than the executor is reasonably required to retain the property.
Note that these labor costs will only be deductible so long as they are for preserving or maintaining the property.
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