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HARPER v. UNITED STATES

No. 12113.

396 F.2d 223 (1968)

Stiles M. HARPER and his wife, Virginia L. Harper, Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fourth Circuit.

Decided May 29, 1968.

Attorney(s) appearing for the Case

Kirkman Finlay, Jr., Columbia, S. C. (John C. Bruton, and Boyd, Bruton, Knowlton & Tate, Columbia, S. C., on the brief), for appellants.

Robert J. Campbell, Atty., Department of Justice (Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Stephen H. Paley, Attys., Department of Justice, Klyde Robinson, U. S. Atty., and Wistar D. Stuckey, Asst. U. S. Atty., on the brief), for appellee.

Before SOBELOFF, WINTER and BUTZNER, Circuit Judges.

PER CURIAM:

Taxpayers appeal from the judgment of the District Court denying their claim for a refund of taxes allegedly overpaid on their 1959 return. The claim involves a casualty loss deduction pursuant to Section 165 of the Internal Revenue Code of 1954 and is founded on random hurricane damage caused to appellants' five tracts of timberland. The facts are uncontested; only the amount of the deduction is in question.

Section 165 permits the taxpayer a...

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