Nelson v. Commissioner
United States Tax Court
Held: (1) A loss of pine trees on petitioners' residential property due to mass attack by southern pine beetles was a loss by casualty within the meaning of section 165(c)(3), I.R.C. 1954.
1Opinion of the Court
Herbert H. Nelson and Elizabeth Eby Nelson v. Commissioner.
Nelson v. Commissioner
Docket No. 3735-65.
United States Tax Court
T.C. Memo 1968-35; 1968 Tax Ct. Memo LEXIS 264; 27 T.C.M. (CCH) 158; T.C.M. (RIA) 68035;
February 27, 1968. Filed
Held: (1) A loss of pine trees on petitioners' residential property due to mass attack by southern pine beetles was a loss by casualty within the meaning of section 165(c)(3), I.R.C. 1954.
Elton S. Lipnick, for the petitioners. Thomas S. Loop, for the respondent.
BRUCE
Memorandum Findings of Fact and Opinion
BRUCE, Judge: Respondent determined a deficiency in income…
2Cases cited18 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Fay v. HelveringCourt of Appeals for the Second Circuit · 1941
- United States v. RogersCourt of Appeals for the Ninth Circuit · 1941
- The Citizens Bank of Weston v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1958
- Citizens Bank of Weston v. CommissionerUnited States Tax Court · 1957
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3Cited by2 opinions
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