MAYER v. UNITED STATES

No. 47980.

115 F.Supp. 171 (1953)

MAYER v. UNITED STATES.

United States Court of Claims.

October 6, 1953.


Attorney(s) appearing for the Case

Monte Appel, Washington, D. C., Blair, Korner, Doyle & Appel, Washington, D. C., on the brief, for plaintiff.

Joseph H. Sheppard, Washington, D. C., Charles S. Lyons, Acting Asst. Atty. Gen., Andrew D. Sharpe, Washington, D. C., on the brief, for defendant.

Before JONES, Chief Judge, and LITTLETON, WHITAKER, MADDEN and HOWELL, Judges.


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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