Feinstein v. United States

HULEN, District Judge.

Plaintiffs sue to recover taxes paid for the year 1951,-claiming a deductible loss of $3,624.08, by casualty to their dwelling by infestation of termites. Two issues are for ruling: Did plaintiffs sustain a loss by casualty; if so, when did the damage sustained by plaintiffs occur within the meaning of the statute governing year for which such loss is deductible? Our decision on these questions makes ruling unnecessary on the extent of damage. We conclude plaintiffs have failed to carry the burden of showing a taxable deduction for the year claimed.

I

There is little…