Legal Opinion
Buist v. United States
District Court, E.D. South Carolina
Decided August 21, 1958No. Civ. A. 6494PublishedCited by 18 opinions
1Opinion of the CourtWyche, District Judge
(sitting by designation).
This is a suit for refund of income taxes in the amount of $1,212.57 for the year 1954.
The issue is whether money expended in repairing damage to a dwelling caused by termites is deductible as a “casualty loss” within the meaning of Section 165(c) (3) of the Internal Revenue Code, 26 U.S.C.A. § 165(e) (3).
The plaintiffs, husband and wife, filed a joint Federal income tax return for the year 1954, and on such return claimed a deduction in the amount of $2,233.96 for a loss arising from a sudden attack of termites on the taxpayers’ property at the Isle of Palms, in…
2Cases cited6 opinions
- Fay v. HelveringCourt of Appeals for the Second Circuit · 1941
- United States v. RogersCourt of Appeals for the Ninth Circuit · 1941
- Rosenberg v. Commisssioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1952
- Dodge v. CommissionerUnited States Tax Court · 1956
- Shopmaker v. United StatesDistrict Court, E.D. Missouri · 1953
1 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Maher v. CommissionerUnited States Tax Court · 1981
- John A. Maher and Madeline K. Maher v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1982
- Kilroe v. CommissionerUnited States Tax Court · 1959
- Hoppe v. CommissionerUnited States Tax Court · 1964
- Broido v. CommissionerUnited States Tax Court · 1961
13 more not listed; retrieve them via the Exa API.