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duPONT v. UNITED STATES

No. 16537.

385 F.2d 780 (1967)

Emile F. duPONT and Margaret D. duPont, Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals Third Circuit.

Decided November 16, 1967.

Attorney(s) appearing for the Case

Henry T. Reath, Duane, Morris & Heckscher, Philadelphia, Pa. (David C. Toomey, Philadelphia, Pa., John Biggs, III, Wilmington, Del., on the brief), for appellants.

Louis M. Kauder, Dept. of Justice, Tax Division, Washington, D. C. (Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Gilbert E. Andrews, Donald W. Williamson, Jr., Attys., Dept. of Justice, Washington, D. C., on the brief), Alexander Greenfeld, U. S. Atty., of counsel, for appellee.

Before HASTIE, FREEDMAN and SEITZ, Circuit Judges.

OPINION OF THE COURT

FREEDMAN, Circuit Judge.

We are here concerned with the effect on plaintiff's ocean front property in Ocean City, Maryland, of a storm during March 6-8, 1962 which the United States Corps of Engineers described as the most severe ever known in the area.

Section 165 of the Internal Revenue Code of 1954 authorizes a deduction from income of casualty loss to non-business property caused by storm which is not compensated by insurance...

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