REEVES, District Judge.
Plaintiffs, claiming the right to a deduction on their income tax for the year 1951 in the sum of $7,710 for casualty loss, were cast by the Department of Internal Revenue. The taxes were paid without such deduction and then suit was filed to recover the amount of the claimed overpayment. Deduction for losses apposite in this case may be found in § 165 Title 26 U.S.C.A. By paragraph (3) of subparagraph (c) of said section "losses of property...
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