WEST v. UNITED STATES

No. 12663.

259 F.2d 704 (1958)

Anna Ervina WEST, Appellant, v. UNITED STATES of America.

United States Court of Appeals Third Circuit.

Decided October 31, 1958.


Attorney(s) appearing for the Case

Converse Murdoch, Philadelphia, Pa. (John David Stoner, Philadelphia, Pa., on the brief), for appellant.

Carter Bledsoe, Bethesda, Md. (Andrew F. Oehmann, Acting Asst. Atty. Gen., Lee A. Jackson, A. F. Prescott, Attorneys, Department of Justice, Washington, D. C., Harold K. Wood, U. S. Atty., Joseph J. Zapitz, Asst. U. S. Atty., Philadelphia, Pa., on the brief), for appellee.

Before MARIS, McLAUGHLIN and HASTIE, Circuit Judges.


PER CURIAM.

This is an appeal by the plaintiff from a judgment in favor of the Government in a suit brought by her in the District Court for the Eastern District of Pennsylvania to recover an alleged overpayment of income tax for the year 1955. The question in the case is whether the plaintiff was entitled to a casualty deduction for a loss to her property, a 99 year renewable leasehold of a lot and a cottage erected thereon, in the land of the Pocono Lake Preserve...

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