OPPENHEIMER v. UNITED STATES

Civ. A. No. 13455-4.

220 F.Supp. 194 (1963)

Gerald H. OPPENHEIMER and Virginia B. Oppenheimer, Plaintiffs, v. The UNITED STATES of America, Defendant.

United States District Court W. D. Missouri, W. D.

May 31, 1963.


Attorney(s) appearing for the Case

Spencer, Fane, Britt & Browne, by Joseph J. Kelly, Jr., and Robert P. Lyons, Kansas City, Mo., for plaintiffs.

F. Russell Millin, U. S. Atty., by Clifford M. Spottsville, Asst. U. S. Atty., Kansas City, Mo., for defendant.


BECKER, District Judge.

This is a suit for refund of income taxes. The facts are stipulated as follows:

"1. Plaintiffs are citizens of the United States and residents of Kansas City, Jackson County, Missouri. "2. During the calendar year 1956, numerous trees and other valuable plantings located on plaintiffs' residential grounds at 3500 Belleview, Kansas City, Missouri, were destroyed by a windstorm. Plaintiffs suffered a $10,300 loss as a result...

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