Dodge v. Commissioner
United States Tax Court
In 1948 inspection of petitioners' residence disclosed no infestation by termites. In February 1952 infestation and substantial damage caused by termites were discovered. Held, that the damage is not shown to have occurred with the degree of suddenness required to support a casualty loss deduction.
1Opinion of the Court
OPINION.
Atkins, Judge:
The Commissioner determined a deficiency in income tax against the petitioners for the calendar year 1952 in the amount of $705.34, due entirely to the disallowance of a deduction of $2,074.56 claimed by the petitioners as a casualty loss to their personal residence caused by termites.
The facts were all stipulated and are found as stipulated.
Leslie C. Dodge and Deview N. Dodge were in 1952 and are at the present time, husband and wife, who reside at 360 Twin Drive, Spar-tanburg, South Carolina.
The individual income tax return for the year 1952 of these petitioners was…
2Cases cited6 opinions
- Fay v. HelveringCourt of Appeals for the Second Circuit · 1941
- United States v. RogersCourt of Appeals for the Ninth Circuit · 1941
- Rosenberg v. Commisssioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1952
- Shopmaker v. United StatesDistrict Court, E.D. Missouri · 1953
- Rosenberg v. CommissionerUnited States Tax Court · 1951
1 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Mitchell v. CommissionerUnited States Tax Court · 1964
- Maher v. CommissionerUnited States Tax Court · 1981
- Kilroe v. CommissionerUnited States Tax Court · 1959
- Hoppe v. CommissionerUnited States Tax Court · 1964
- Buist v. United StatesDistrict Court, E.D. South Carolina · 1958
21 more not listed; retrieve them via the Exa API.