Legal Opinion
Edwin Christman Dawn and June Estelle Dawn v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided April 30, 1982No. 80-7320PublishedCited by 44 opinions
1Opinion of the Court
BOOCHEVER, Circuit Judge:
Edwin and June Dawn (taxpayers) claimed a deduction on their 1975 federal income tax return 1 pursuant to I.R.C. § 165 for a loss allegedly sustained when their former landlord took, disposed of, or damaged certain items of personal property. The Commissioner disallowed the deduction and issued a notice of deficiency. Taxpayers petitioned the Tax Court for a redetermination of the assessed deficiency.
During the Tax Court proceedings, Edwin Dawn acknowledged that he had filed suit against his former landlord to recover the value of the lost or damaged property. 2 In…
2Cases cited8 opinions
- Boehm v. CommissionerSupreme Court of the United States · 1945
- Ramsay Scarlett & Co. v. CommissionerUnited States Tax Court · 1974
- Ramsay Scarlett and Company, Inc. v. Commissioner of Internal Revenue, Baltimore Stevedoring Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1975
- Parmelee Transportation Company v. The United StatesUnited States Court of Claims · 1965
- Gale v. CommissionerUnited States Tax Court · 1963
3 more not listed; retrieve them via the Exa API.
3Cited by44 opinions
- Jeppsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1997
- Zinn v. United StatesDistrict Court, N.D. Ohio · 2012
- Halliburton Co. v. CommissionerUnited States Tax Court · 1989
- Marine v. CommissionerUnited States Tax Court · 1989
- Leroy Frantz, Jr. And Sheila Frantz v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1986
39 more not listed; retrieve them via the Exa API.