Hale v. Commissioner
United States Tax Court
Held: (1) During 1973, P was married and must file as a married person filing separately, since he failed to show that he was legally divorced or separated from his wife, or that she was no longer living. (2) P is not entitled to any deduction for damage to his trees since he failed to prove that the casualty caused a loss in the value of his property.
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Held: (1) During 1973, P was married and must file as a married person filing separately, since he failed to show that he was legally divorced or separated from his wife, or that she was no longer living. (2) P is not entitled to any deduction for damage to his trees since he failed to prove that the casualty caused a loss in the value of his property. (3) P is not entitled to deduct any amount as a business loss since he failed to prove that he was engaged in an activity that constituted a trade or business, but he is allowed to deduct certain amounts under sec. 212, I.R.C. 1954, for…
1Opinion of the Court
ALDREN H. HALE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hale v. Commissioner
Docket No. 14974-79.
United States Tax Court
T.C. Memo 1982-527; 1982 Tax Ct. Memo LEXIS 222; 44 T.C.M. (CCH) 1116; T.C.M. (RIA) 82527;
September 14, 1982.
Held:(1) During 1973, P was married and must file as a married person filing separately, since he failed to show that he was legally divorced or separated from his wife, or that she was no longer living.(2) P is not entitled to any deduction for damage to his trees since he failed to prove that the casualty caused a loss in the value of his…
2Cases cited42 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Bixby v. CommissionerUnited States Tax Court · 1972
- Corn Products Refining Co. v. CommissionerSupreme Court of the United States · 1956
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