Legal Opinion
George W. Finkbohner, Jr. And Beverly R. Finkbohner v. United States
Court of Appeals for the Eleventh Circuit
Decided May 6, 1986No. 85-7217PublishedCited by 3 opinions
1Opinion of the Court
NICHOLS, Senior Circuit Judge:
This is an appeal by the United States alleging error by the United States District Court for the Southern District of Alabama in entering judgment on a jury verdict. The jury awarded plaintiffs $12,500 as a casualty loss deduction under section 165(c)(3) of the Internal Revenue Code of 1954. Plaintiffs had claimed such a loss in their joint federal returns for 1980, in the amount of $24,900, the result of flood damage incurred in April and May of that year. The Commissioner disallowed all but $1,200; the plaintiffs elected to pay the tax as recomputed and sue…
2Cases cited5 opinions
- Helvering v. OwensSupreme Court of the United States · 1939
- The Citizens Bank of Weston v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1958
- George E. Conner and Dorothy P. Conner v. United StatesCourt of Appeals for the Fifth Circuit · 1971
- Charles W. P. Kamanski and Robin Kamanski v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1973
- Capozzoli v. United StatesCourt of Appeals for the Fifth Circuit · 1985
3Cited by3 opinions
- George W. Finkbohner, Jr. And Beverly R. Finkbohner v. United StatesCourt of Appeals for the Eleventh Circuit · 1986
- Jennifer L. Mandel and Eric P. Mandel, Relators v. Commissioner of RevenueSupreme Court of Minnesota · 2016
- Radding v. CommissionerUnited States Tax Court · 1988