EGAN, District Judge.
The plaintiffs have brought this action to recover for overpayment of income taxes for 1954. The Commissioner of Internal Revenue, in computing the tax liability, had refused to allow as a deduction damages suffered by plaintiff's property "Andalusia" caused by Hurricane "Hazel" on October 15, 1954. Many of the facts are set forth in a stipulation and are admitted or uncontradicted and need not be related, since the only issue involved herein...
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