GRAY, District Judge.
This case was heard April 22, 1965, on cross motions for summary judgment presenting the question whether destruction of clothing in the course of a single winter by the larvae of carpet beetles is a casualty loss within the meaning of I.R.C. § 165(a) and (c) (3).
That section provides for a deduction for income tax purposes of uninsured losses that "arise from fire, storm, shipwreck, or other casualty, or from theft."
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