SWAN, Chief Judge.
The sole question presented by this appeal is whether the Tax Court erred in disallowing a deduction of $9,000 claimed by the taxpayer as a loss sustained during the taxable year 1948 "from theft." 26 U.S. C.A. § 23(e) (3).
The facts are not in dispute. In summary the story they disclose is the following: While the taxpayer was in overseas military service his wife took property of his worth $9,000 and ran off with another man, leaving...
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