PER CURIAM.
In the tax year 1948, an elm tree in the yard of plaintiffs' home became infected with Dutch Elm disease. To prevent the spread of the disease to other trees on plaintiffs' premises and in the neighborhood, and in obedience to a municipal ordinance, the diseased tree was removed and destroyed. Plaintiffs, claiming they had thus suffered a casualty loss within the meaning of Section 23(e) (3) of the Internal Revenue Code of 1939, 26 U.S. C.A. § 23...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
