Legal Opinion
Emile F. Dupont and Margaret D. Dupont v. United States
Court of Appeals for the Third Circuit
Decided November 16, 1967No. 16537PublishedCited by 9 opinions
1Opinion of the Court
OPINION OF THE COURT
FREEDMAN, Circuit Judge.
We are here concerned with the effect on plaintiff’s ocean front property in Ocean City, Maryland, of a storm during March 6-8,1962 which the United States Corps of Engineers described as the most severe ever known in the area.
Section 165 of the Internal Revenue Code of 1954 authorizes a deduction from income of casualty loss to non-business property caused by storm which is not compensated by insurance. 1 Plaintiffs took the deduction in their 1961 income tax return under authority of § 165(h) of the Code (26 U.S.C. § 165(h)) which authorizes…
2Cases cited14 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Cone v. West Virginia Pulp & Paper Co.Supreme Court of the United States · 1947
- Helvering v. OwensSupreme Court of the United States · 1939
- Montana Railway Co. v. WarrenSupreme Court of the United States · 1890
- United States v. Harry J. Alker, Jr.Court of Appeals for the Third Circuit · 1958
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3Cited by9 opinions
- FLYING DIAMOND AIRPACK, LLC v. MeienbergCourt of Appeals of Arizona · 2007
- McCutchen v. HillArizona Supreme Court · 1985
- Gronneberg v. GronnebergNorth Dakota Supreme Court · 1987
- Westvaco Corp. v. United StatesUnited States Court of Claims · 1980
- Scott Paper Co. v. Moore Business Forms, Inc.District Court, D. Delaware · 1984
4 more not listed; retrieve them via the Exa API.