Memorandum Opinion
VAN FOSSAN, J.:
The respondent determined a deficiency of $141.42 in income tax for 1938 consequent on the disallowance of a deduction for hurricane damage.
The petitioner is the owner of a residence property located in Providence, Rhode Island, which was damaged by the hurricane in September, 1938. The damage included considerable damage to the shutters, windows, blinds, ceiling, and balustrades as well as destruction of two trees...
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