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COX v. UNITED STATES

No. 74-1227.

537 F.2d 1066 (1976)

James E. COX and Christine D. Cox, Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Ninth Circuit.

June 15, 1976.

Attorney(s) appearing for the Case

Robert E. Zang (argued), of Zang, Friedman & Damir, San Francisco, Cal., for appellants.

George G. Wolf (argued), Tax Div., Dept. of Justice, Washington, D.C., for appellee.

Before CHOY and GOODWIN, Circuit Judges, and REAL, District Judge.

OPINION

ALFRED T. GOODWIN, Circuit Judge:

Taxpayers appeal the summary judgment which denied a tax refund. We vacate and remand.

Taxpayers claimed a casualty-loss deduction of approximately $150,000 for tax year 1967. The Commissioner disallowed the deduction. Taxpayers paid the disputed tax, and filed this action for a refund. The Commissioner moved for summary judgment. The district court held for the...

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