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KAMANSKI v. COMMISSIONER OF INTERNAL REVENUE

No. 71-2103.

477 F.2d 452 (1973)

Charles W. P. KAMANSKI and Robin Kamanski, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

April 16, 1973.

Attorney(s) appearing for the Case

Charles W. P. Kamanski, in pro. per.

Scott P. Crampton, Asst. Atty. Gen., Tax Div., Dept. of Justice, K. Martin Worthy, Chief Counsel, IRS, Washington, D. C., for respondent-appellee.

Before MERRILL, KOELSCH and KILKENNY, Circuit Judges.

MERRILL, Circuit Judge:

The question presented is taxpayers' right to a casualty loss deduction under § 165(c)(3) of the Internal Revenue Code of 1954, by virtue of loss in property value following an earthslide.

The slide occurred a short distance from taxpayers' residence. It did minor physical damage to their property but as a consequence the market value of the property was reduced by approximately $23,000. Loss in property value in the sum of $21...

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