PER CURIAM.
This is a petition to review a decision of the Tax Court involving deductions from income taxes for the year 1945. Taxpayer owned a cottage in Cape May, New Jersey, which he had been renting for several years and which had acquired the status of business property. The cottage and contents were damaged by a storm in September 1944 and taxpayer made repairs the following year upon which he expended $3,059.18. He claimed a casualty loss for the year 1945...
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