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WEST v. UNITED STATES

Civ. A. No. 22506.

163 F.Supp. 739 (1958)

Anna Ervina WEST v. UNITED STATES.

United States District Court E. D. Pennsylvania.

June 18, 1958.

Attorney(s) appearing for the Case

Converse Murdoch, of Barnes, Dechert, Price, Myers & Rhoads, Philadelphia, Pa., for plaintiff.

Harold K. Wood, U. S. Atty., Philadelphia, Pa., Joseph J. Zapitz, Asst. U. S. Atty., Philadelphia, Pa., for defendant.

GRIM, District Judge.

This is an action for refund of 1955 income taxes based on a claim for a casualty loss deduction under Section 165 (a) of the Internal Revenue Code of 1954, 26 U.S.C.A. § 165(a) which provides:

"There shall be allowed as a deduction any loss sustained during the taxable year and not compensated for by insurance or otherwise."

Section 165(c) provides:

"In the case of an individual, the deduction under subsection...

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