WORTENDYKE, District Judge.
Jurisdiction of this action is conferred by 28 U.S.C.A. § 1346(a) (1). Plaintiffs (taxpayers), husband and wife, seek refund of portion of income tax ($1,381.74), alleged to have been illegally assessed and collected for the calendar year 1952 by reason of disallowance of claimed loss deduction of $2,500 from gross income (representing one-half of $5,000 paid on a contract hereinafter discussed) under 26 U.S.C.A. § 23(e) (1)....
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