No. 81-4433.

683 F.2d 1280 (1982)

Sheldon PORTMAN and Marion G. Portman, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided August 13, 1982.

Attorney(s) appearing for the Case

Sheldon Portman, San Jose, Cal., for plaintiffs-appellants.

Libero Marinelli, Jr., Washington, D. C., argued, for the U. S.; Richard Farber, Washington, D. C., on brief.

Before SWYGERT, Senior Circuit Judge, KENNEDY and ALARCON, Circuit Judges.

SWYGERT, Senior Circuit Judge.

Plaintiffs-taxpayers, Sheldon and Marion Portman, brought this suit for a tax refund after the Internal Revenue Service disallowed their deduction for a "casualty" loss under section 165(c)(3)1 of the Internal Revenue Code. In December 1973, the taxpayers bought a new home in San Jose, California. Soon after moving into the house, the structure began settling causing extensive damage. The damage included...

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