HULEN, District Judge.
Plaintiffs sue for a tax refund of $1,476.56. The claim is based on termite damage to plaintiffs' residence in the amount of $4,031.04. The issue is whether or not money expended in repairing damage to a dwelling 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 edition, § 23. We hold that it is under authority of Rosenberg v. Commissioner of...
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