ALDRICH, Circuit Judge.
This is a petition by taxpayer and his wife, who might well be termed hardluck termite victims, to review a decision of the Tax Court. In January, 1952 taxpayer contracted to buy a house, and placed his old one on the market. In April he moved into the second. In October, 1952 a prospective purchaser for the first house discovered termite damage. Later that same month taxpayer discovered extensive termite damage in his new house. Finding that...
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