MACK, Circuit Judge.
Under section 214a (6) of the Revenue Act of 1918, in computing net income there are allowed as deductions "losses sustained during the taxable year of property not connected with the trade or business, * * * if arising from fires, storms, shipwreck, or other casualty, or from theft, and if not compensated for by insurance or otherwise." Comp. St. § 6336 1/8g. The loss of $1,252 in question here is charged to have been sustained in an expenditure...
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