Legal Opinion
Burns v. United States
District Court, N.D. Ohio
Decided May 25, 1959No. Civ. A. 31570PublishedCited by 16 opinions
1Opinion of the Court
WEICK, District Judge.
This action is for the recovery of $1,870.66 (plus interest at 6% from November 1, 1950) alleged as an overpayment of personal income tax for the year 1948. Plaintiffs claim they were entitled to a deduction, from their income, of $2,811.40, as a casualty loss under Section 23(e) (3) of the Internal Revenue Code of 1939, 26 U.S.C. § 23(e) (3), because an ornamental elm tree, located on their residence property, had become afflicted with the “Dutch Elm Disease”, and had to be destroyed in consequence thereof.
The deduction was claimed in plaintiffs’ income tax return for…
2Cases cited42 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Interstate Transit Lines v. CommissionerSupreme Court of the United States · 1943
- Lykes v. United StatesSupreme Court of the United States · 1952
- Matter of Connelly v. Hunt Furniture Co.New York Court of Appeals · 1925
37 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Maher v. CommissionerUnited States Tax Court · 1981
- John A. Maher and Madeline K. Maher v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1982
- John Alan Appleman and Jean G. Appleman v. United StatesCourt of Appeals for the Seventh Circuit · 1964
- Coleman v. CommissionerUnited States Tax Court · 1981
- Howard F. Burns and Elna A. Burns v. United StatesCourt of Appeals for the Sixth Circuit · 1960
11 more not listed; retrieve them via the Exa API.