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BUIST v. UNITED STATES

Civ. A. No. 6494.

164 F.Supp. 218 (1958)

George L. BUIST and Edna W. Buist, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court E. D. South Carolina, Charleston Division.

August 21, 1958.

Attorney(s) appearing for the Case

Henry B. Smythe, George E. Grimball, Jr., Charleston, S. C., for plaintiffs.

N. Welch Morrisette, Jr., U. S. Atty., Columbia, S. C., Thomas P. Simpson, Asst. U. S. Atty., Charleston, S. C., James P. Saunders, Department of Justice, Washington, D. C., for defendant.

WYCHE, District Judge (sitting by designation).

This is a suit for refund of income taxes in the amount of $1,212.57 for the year 1954.

The issue is whether money expended in repairing damage to a dwelling caused by termites is deductible as a "casualty loss" within the meaning of Section 165(c) (3) of the Internal Revenue Code, 26 U.S.C.A. § 165(c) (3).

The plaintiffs, husband and wife, filed a joint Federal income tax return for the year 1954...

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