OPINION
NIXON, District Judge.
Plaintiffs, Carter H. Ogden, Zelma Ogden and Dorothy Ogden, filed Civil Action No. W75-18(N) under 28 U.S.C. §§ 1340 and 1346 to recover income taxes paid to the Internal Revenue Service, which they allege to have been due them by virtue of deductions claimed for certain casualty losses resulting from the expropriation by the Cuban government of property belonging to them. E. B. Ogden, Jr. and Nancy A. Ogden filed...
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