WEICK, District Judge.
This action is for the recovery of $1,870.66 (plus interest at 6% from November 1, 1950) alleged as an overpayment of personal income tax for the year 1948. Plaintiffs claim they were entitled to a deduction, from their income, of $2,811.40, as a casualty loss under Section 23(e) (3) of the Internal Revenue Code of 1939, 26 U.S.C. § 23(e) (3), because an ornamental elm tree, located on their residence property, had become afflicted with...
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