LITTLETON, Judge.
Plaintiffs bring suit for refund of alleged overpayments of their income taxes for the years 1943, 1944, and 1945. They claim that they should have been, but were not, permitted to take deductions for losses of certain property in Czechoslovakia, which they say resulted from actual, physical confiscations by the German Government in those years.
Plaintiffs, Hans Wyman and Frederick Wyman (deceased) were brothers...
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