Silberberg

Plaintiffs bring this action to recover $5,508.68 of federal income taxes paid by deceased for the calendar year 1946, which sum is a deficiency the government determined by disallowing the deductions claimed for repairs and depreciation on the deceased’s yacht “Jobella” and by increasing the total long term gain reported from the sale of 13,000 shares of Columbia Pictures Corporation common stock.

*32 The Yacht “Jobella”.

Plaintiffs are not entitled to a deduction for depreciation or repairs under 26 U.S.C. § 23 (a) (1) (I.R.C. 1939), for while Harry Cohn had title to the vessel from August 5, 1946 to December 31, 1946, Cohn v. Westover, D.C.S.D.Cal.1954, 125 F.Supp. 184 , during that period he neither used the yacht for business purposes nor was it held by him for the production of income. Plaintiffs’ claim for a deductible loss sustained in 1946 as a result of the sale of the vessel to the government in 1941 is denied for this was not a ground for recovery set forth in the refund claim. B. F. Goodrich Co. v. United States, 9 Cir., 1943, 135 F.2d 456 . Furthermore, it is difficult to ascertain wherein the plaintiffs can claim such refund when the yacht was not used for…