NICHOLS, Senior Circuit Judge:
This is an appeal by the United States alleging error by the United States District Court for the Southern District of Alabama in entering judgment on a jury verdict. The jury awarded plaintiffs $12,500 as a casualty loss deduction under section 165(c)(3) of the Internal Revenue Code of 1954. Plaintiffs had claimed such a loss in their joint federal returns for 1980, in the amount of $24,900, the result of flood damage incurred in April...
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