MAURER v. UNITED STATES

No. 6376.

284 F.2d 122 (1960)

Arthur B. MAURER and Mary E. Ford Maurer, Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals Tenth Circuit.

November 4, 1960.


Attorney(s) appearing for the Case

Elmer B. Hodges, Kansas City, Mo. (John K. Dear, Kansas City, Kan., on brief), for appellants.

Harold M. Seidel, Washington, D. C. (Charles K. Rice, Lee A. Jackson, I. Henry Kutz and William A. Freidlander, Washington, D. C., on brief), for appellee.

Before MURRAH, Chief Judge, and BRATTON and PICKETT, Circuit Judges.


MURRAH, Chief Judge.

In the taxable year 1954, the taxpayer-appellants suffered certain losses due to severe drought and abnormal weather conditions. Several trees and valuable plantings on their residential grounds were killed and there was other physical damage. The losses were not compensated for by insurance, or otherwise, and they now seek to deduct them as ordinary losses under Title 26 U.S.C. § 165.1 The

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