COLLET, Circuit Judge.
The sole question for determination on this petition for review of the decision of the Tax Court of the United States is whether a loss to a dwelling house caused by termites is deductible from income as a "casualty" within the meaning of Section 23(e) (3) of the Internal Revenue Code, 26 U.S.C.1946 ed. § 23. The pertinent portions of that section are:
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