RONEY, Circuit Judge:
Taxpayers claimed a casualty loss deduction on their 1974 federal income tax return for the death of 22 coconut palm trees due to a disease known as "lethal yellowing." The Tax Court disallowed the claim and assessed a deficiency. Contrary to taxpayers' argument that the destruction of their trees was a deductible casualty loss under Section 165(c)(3) of the Internal Revenue Code of 1954, we affirm.
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