Blackman v. Commissioner
United States Tax Court
P set fire to his wife's clothes, and that fire spread to and destroyed his residence. P deducted the amount of the loss as a casualty loss within the meaning of sec. 165(c)(3), I.R.C. 1954. Held: 1. P is not entitled to a deduction for a casualty loss. 2. P failed to prove that his failure to file a timely return was due to reasonable cause within the meaning of sec. 6651(a), I.R.C. 1954. 3. P is not liable for the addition to tax under sec. 6653(a), I.R.C 1954, since he…
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P set fire to his wife's clothes, and that fire spread to and destroyed his residence. P deducted the amount of the loss as a casualty loss within the meaning of sec. 165(c)(3), I.R.C. 1954. Held: 1. P is not entitled to a deduction for a casualty loss. 2. P failed to prove that his failure to file a timely return was due to reasonable cause within the meaning of sec. 6651(a), I.R.C. 1954. 3. P is not liable for the addition to tax under sec. 6653(a), I.R.C 1954, since he had reason for claiming the deduction for the casualty loss.
1Opinion of the Court
SIMPSON, Judge-.
The Commissioner determined a deficiency of $22,737.38 in the petitioner’s Federal income tax for 1980 and additions to tax of $663.25 under section 6651(a) of the Internal Revenue Code of 1954,1 and of $1,136.87 under section 6653(a). After concessions, the issues remaining for decision are: (1) Whether the petitioner is entitled to a deduction for the loss of his residence by fire when that fire was started by him; (2) whether the petitioner's failure to file a timely Federal income tax return was due to reasonable cause; and (3) whether the petitioner’s underpayment of…
2Cases cited17 opinions
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Tank Truck Rentals, Inc. v. CommissionerSupreme Court of the United States · 1958
- Fuller v. CommissionerUnited States Tax Court · 1953
- Fuller v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1954
- Heyn v. CommissionerUnited States Tax Court · 1966
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3Cited by12 opinions
- Jon T. Stephens and Susanne Stephens v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1990
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- De Cou v. CommissionerUnited States Tax Court · 1994
- Paulson v. CommissionerUnited States Tax Court · 1991
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