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casualty n

pl: -ties
1 : an unfortunate occurrence
: a serious and often disastrous accident [conversion of property…arising from fire, storm, shipwreck, or other "Internal Revenue Code"]
2 : something lost, stolen, damaged, or destroyed see also casualty gain at gain casualty loss at loss

Source: Merriam-Webster's Dictionary of Law ©1996. Merriam-Webster, Incorporated. Published under license with Merriam-Webster, Incorporated.