DENIT v. UNITED STATES

Civ. No. Y-81-1026.

544 F.Supp. 137 (1982)

Helen P. DENIT, by the National Bank of Washington Conservator v. UNITED STATES of America.

United States District Court, D. Maryland.

July 29, 1982.


Attorney(s) appearing for the Case

Victor J. Rosenberg, Bethesda, Md., for plaintiff.

Andre M. Davis, Asst. U. S. Atty., Baltimore, Md., and Mitchell R. Berger, Washington, D. C., for defendant.


MEMORANDUM OPINION AND ORDER

JOSEPH H. YOUNG, District Judge.

This action was instituted pursuant to 28 U.S.C. § 1346(a)(1) to recover taxes allegedly erroneously assessed and collected from the plaintiff. Plaintiff claims that she is entitled to a "theft loss" deduction, including attorney fees, incurred in connection with a theft loss under 26 U.S.C. § 165(a)(c)(3). The United States seeks summary judgment, asserting that the loss claimed was...

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