KERR, District Judge (assigned).
Plaintiffs seek to recover the sum of $3,173.04, plus interest, as a refund of income taxes for the calendar year 1953. They allege that the United States of America illegally and erroneously collected such sum and that they should be allowed a casualty loss deduction under Section 23(e) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 23(e). Whether or not there was an overpayment of income taxes in their 1953 return depends...
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