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Which taxpayer will not be allowed a casualty loss 1 sienna rest perishable food inventory spoiled due a CO-VID lockdown 2 Lilly's rental property was

Which taxpayer will not be allowed a casualty loss

1 sienna rest perishable food inventory spoiled due a CO-VID lockdown

2 Lilly's rental property was flooded when the small creek behind her house broke its banks

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