Draper v. Commissioner
United States Tax Court
Taxpayers are not entitled to a deduction for casualty loss by fire of jewelry and clothing owned by an adult daughter, notwithstanding the fact that the daughter was still dependent on her parents for support.
1Opinion of the Court
Thomas J. Draper and Dorcas J. Draper, Husband and Wife, Petitioners, v. Commissioner of Internal Revenue, Respondent
Draper v. Commissioner
Docket No. 24544
United States Tax Court
15 T.C. 135; 1950 U.S. Tax Ct. LEXIS 110;
August 23, 1950, Promulgated
Decision will be entered for the respondent.
Taxpayers are not entitled to a deduction for casualty loss by fire of jewelry and clothing owned by an adult daughter, notwithstanding the fact that the daughter was still dependent on her parents for support.
Thomas J. Draper, petitioner pro se.
Joseph F. Rogers, Esq., for the respondent.
Van Fossan, Judge.
VA…
2Cases cited2 opinions
- Draper v. CommissionerUnited States Tax Court · 1950
- Hudson Trust Co. v. American Linseed Co.Appellate Division of the Supreme Court of the State of New York · 1920