Mayer v. United States

. LittletoN, Judge,

delivered the opinion of the court.; . •

The plaintiff, .a. naturalized American citizen born in Germany, seeks to recover income tax in the amount of $8,386.23 alleged to have been overpaid for 1941 on the ground that he was entitled to deduct from his gross income for that year, either as a war loss or as a casualty loss, the value of certain personal property which he claims he .owned, but which remained in Germany and Czechoslovakia when *3be came to the United States in 1939. This property consisted of house furnishings in storage in Czechoslovakia, stocks and bonds held…