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McELLIGOTT v. UNITED STATES

Civ. No. A-18-66.

273 F.Supp. 521 (1967)

Edward R. McELLIGOTT and Esther McElligott, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court D. Alaska.

October 3, 1967.

Attorney(s) appearing for the Case

W. C. Arnold, Anchorage, Alaska, for plaintiffs.

Richard L. McVeigh, U. S. Atty., Anchorage, Alaska, for defendant.

MEMORANDUM OPINION

VON DER HEYDT, District Judge.

Plaintiffs bring this action under Section 165(h) of the Internal Revenue Code1 for a refund of income taxes which they claim were overpaid. For reasons noted hereafter the complaint is dismissed.

Briefly stated, the facts are as follows: As a result of the earthquake of March 27, 1964, plaintiffs suffered an uninsured casualty loss to their residence and personal property...

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