This case involves income tax for the calendar year 1947. Deficiency was determined in the amount of $875.04. The only assignment of error in the petition and the only issue involved is whether the respondent erred in disallowing a deduction of $1,800.74 incurred for damage from termites on petitioner's personal residence which the Commissioner in the deficiency notice held did not constitute a casualty loss within the meaning of section 23 (e) (3) of the Internal Revenue...
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