LITTLETON, Judge.
Plaintiff seeks to recover income taxes in the amount of $8,386.23, alleged to have been overpaid for 1941, on the ground that he was entitled to deduct from his gross income for that year, either as a war loss under section 127 of the Internal Revenue Code, Title 26 U.S. C. (1946 Ed.), or as a casualty loss under section 23(e) (3) of the Internal Revenue Code, Title 26 U.S.C. (1946 Ed.), the value of certain personal property which he claims he...
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