Legal Opinion
Henry L. And Frances O. Hills v. Commissioner of Internal Revenue
Court of Appeals for the Eleventh Circuit
Decided November 15, 1982No. 81-7668PublishedCited by 18 opinions
1Opinion of the Court
GOLDBERG, Circuit Judge:
Section 165 of the Internal Revenue Code of 1954 allows, as a general rule, deductions for “losses ... not compensated for by insurance or otherwise.”1 In this appeal we are presented with a question of first impression in this circuit; we are called upon to decide whether a voluntary election not to file an insurance claim for a theft loss precludes a casualty loss deduction under this section.
1. INTRODUCTION
A. Facts
Henry and Frances Hills, taxpayer-appellees, own a vacation home near Dahlonega, Georgia. About April 1, 1976, a thief disturbed the solitude of their…
2Cases cited23 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Mohasco Corp. v. SilverSupreme Court of the United States · 1980
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- City of Milwaukee v. IllinoisSupreme Court of the United States · 1981
- United States v. Kirby Lumber CoSupreme Court of the United States · 1931
18 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Edgar Alan Rickard, D/B/A Trader Publications of Alabama v. Auto Publisher, Inc., a CorporationCourt of Appeals for the Eleventh Circuit · 1984
- National Wildlife Federation v. John O. Marsh, Secretary of the ArmyCourt of Appeals for the Eleventh Circuit · 1983
- Atlanta Athletic Club v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Eleventh Circuit · 1993
- Dixon F. Miller v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1984
- In Re BulgerUnited States Bankruptcy Court, M.D. Alabama · 1988
13 more not listed; retrieve them via the Exa API.