PER CURIAM.
This appeal depends upon whether the destruction by termites of the roofs of two porches upon the taxpayers' house was a loss deductible from their joint income under § 23(e) (3), 26 U.S.C.A. Int.Rev.Code, as a loss "of property not connected with the trade or business, if the loss arises from fires, storms, shipwreck, or other casualty, or from theft." The case was tried upon the following stipulated facts. The house was built in 1913 and in September...
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