Powers v. Commissioner
United States Tax Court
Seizure of petitioner's personal automobile by officials in East Germany held not to be a deductible loss.
1Opinion of the Court
OPINION.
Opper, Judge:
It seems clear that the confiscation of petitioner’s automobile by officials in East Germany acting under color of legal authority, arbitrary and despotic as it may have been, could not have been a “theft” for tax deduction purposes. Johnson v. United States, 291 F. 2d 908, 909 (C.A. 8, 1961).
“[L]osses * * * from theft” consist only of takings and deprivations in which the element of criminal intent has been involved. [Johnson v. United States, supra.]
Petitioner offers some suggestion that Ms loss was a “casualty” in any event. Assuming that that change of position is now…
2Cases cited3 opinions
- Gurry v. CommissionerUnited States Board of Tax Appeals · 1933
- Nona R. Johnson v. United StatesCourt of Appeals for the Eighth Circuit · 1961
- Herbert P. Weinmann v. United StatesCourt of Appeals for the Second Circuit · 1960
3Cited by16 opinions
- Louisa B. Gunther Farcasanu v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1970
- Cesar E. Alvarez Et Ux. v. United StatesCourt of Appeals for the Fifth Circuit · 1970
- Lorenzo A. Beltran v. United States of America, Enrique A. And Olga P. Onetti v. United StatesCourt of Appeals for the Seventh Circuit · 1971
- Hovhannissian v. CommissionerUnited States Tax Court · 1997
- Mohiuddin v. CommissionerUnited States Tax Court · 1996
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