Court of Appeals for the Ninth Circuit June 30, 1956, 14817_1 (Robert Riddell, Collector of Internal Revenue, and Harry C. Westover, Former Collector of Internal Revenue v. Earl Callan and Helen W. Callan)

PER CURIAM.

This is a tax refund case. The facts and the district court’s conclusions upon a motion to dismiss appear in Callan v. Westover, 116 F.Supp. 191. After that decision, a jury trial was had on the issue, as stated by the Collector of Internal Revenue,

“whether a loss caused by the destruction of taxpayers’ property by flood in 1938 was sustained in that year, or was sustained in 1948