Legal Opinion
Shopmaker v. United States
District Court, E.D. Missouri
Decided October 2, 1953No. 9030PublishedCited by 18 opinions
1Opinion of the Court
119 F.Supp. 705 (1953)
SHOPMAKER et al.
v.
UNITED STATES.
No. 9030.
United States District Court E. D. Missouri, E. D.
October 2, 1953.
Sylvan Agatstein, St. Louis, Mo., for plaintiffs.
Harry Richards, U. S. Atty., and Robert E. Brauer, Asst. U. S. Atty., St. Louis, Mo., for defendant.
HULEN, District Judge.
Plaintiffs sue for a tax refund of $1,476.56. The claim is based on termite damage to plaintiffs' residence in the amount of $4,031.04. The issue is whether or not money expended in repairing damage to a dwelling caused by termites is deductible from income as a "casualty" within the meaning of…
2Cases cited1 opinion
- Rosenberg v. Commisssioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1952
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
- Dodge v. CommissionerUnited States Tax Court · 1956
- Hoppe v. CommissionerUnited States Tax Court · 1964
- Buist v. United StatesDistrict Court, E.D. South Carolina · 1958
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