Whipple v. United States

MORTON, District Judge.

This case presents the question whether the plaintiff was entitled to a deduction from his income tax for'1921, because of damage to the trees in the grounds around his residence caused by the ice storm in November of that year. The Commissioner allowed only the expense of clearing up the debris.

The essential facts are not in .controversy. The plaintiff has since 1897 owned a residence in Brookline, where he lived. It was built originally in the first part of the nineteenth century, and its grounds, comprising about 5y2 acres, were planted with different lands of trees,…