LEIBELL, District Judge.
Preliminary Statement
This is an action for a refund of plaintiff's 1941 income tax of $44,369.01 with interest thereon. The claim is based upon Sections 127 and 23 of the Internal Revenue Code of 1939 as amended, 26 U.S.C.A. §§ 127, 23. Section 127 relates to war losses and their deduction in calculating taxable net income.
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