Legal Opinion
Rosenberg v. Commisssioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided June 26, 1952No. 14471_1PublishedCited by 34 opinions
1Opinion of the Court
COLLET, Circuit Judge.
The sole question for determination on this petition for review of the decision of the Tax Court of the United States is whether a loss to a, dwelling house caused by termites is deductible from income as a “casualty” within the meaning of Section 23(e) (3) of the Internal Revenue Code, 26 U.S.C.1946 ed. § 23. The pertinent portions of that section are:
Ҥ 23. Deductions from gross income.
“In computing net income there shall be allowed as deductions:
"(e) Losses by individuals. In the case of an individual, losses sustained during the taxable year and not compensated for…
2Cases cited11 opinions
- Fay v. HelveringCourt of Appeals for the Second Circuit · 1941
- Matheson v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1931
- United States v. RogersCourt of Appeals for the Ninth Circuit · 1941
- Grant v. CommissionerUnited States Board of Tax Appeals · 1934
- Shearer v. AndersonCourt of Appeals for the Second Circuit · 1927
6 more not listed; retrieve them via the Exa API.
3Cited by34 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
- Kilroe v. CommissionerUnited States Tax Court · 1959
- Dodge v. CommissionerUnited States Tax Court · 1956
29 more not listed; retrieve them via the Exa API.