Maher v. Commissioner
United States Tax Court
Held, casualty loss deduction under sec. 165(c)(3), I.R.C. 1954, disallowed for destruction of petitioners' coconut palms caused by a disease, lethal yellowing. Burns v. United States, 174 F. Supp. 203 (N.D. Ohio 1959), affd. per curiam 284 F.2d 436 (6th Cir. 1960), followed.
1Opinion of the Court
Hall, Judge:
Respondent determined a $14,669 deficiency in petitioners’ 1974 income tax. The issue for decision is whether the destruction of 22 palm trees caused by a disease known as “lethal yellowing” qualifies as a casualty loss deduction under section 165(c)(3).1
FINDINGS OF FACT
Some of the facts have been stipulated and are found accordingly.
Petitioners John A. and Madeline K. Maher, husband and wife, resided in Miami Beach, Fla., when they filed their petition in this case.
In May 1974, petitioners purchased a residence at 5589 Pine Tree Drive, Miami Beach, Fla. The property contained 22…
2Cases cited21 opinions
- Fay v. HelveringCourt of Appeals for the Second Circuit · 1941
- Matheson v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1931
- White v. CommissionerUnited States Tax Court · 1967
- Farber v. CommissionerUnited States Tax Court · 1972
- Rosenberg v. Commisssioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1952
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3Cited by32 opinions
- Coleman v. CommissionerUnited States Tax Court · 1981
- Leslie v. CommissionerUnited States Tax Court · 1984
- Weyerhaeuser Co. v. United StatesUnited States Court of Federal Claims · 1994
- Hovhannissian v. CommissionerUnited States Tax Court · 1997
- Pryor v. CommissionerUnited States Tax Court · 1987
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