Legal Opinion
Glenn Ross Smith v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided November 7, 1979No. 79-1505PublishedCited by 9 opinions
1Per curiam
Taxpayer appeals from an adverse Tax Court decision, reported at 38 T.C.M. (CCH) 340 (1979), upholding the Commissioner of Internal Revenue’s deficiency assessment based on a denial of a casualty loss deduction claimed by taxpayer on his 1974 individual income tax return. We affirm.
The relevant facts are undisputed and fully set out in the Tax Court decision. In brief, petitioner noticed what appeared to be a slight leak from the engine of his automobile. He took it to Riverside Motors, an auto dealership, and advised its personnel of his observations and directed them to take appropriate…
2Cases cited12 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Fay v. HelveringCourt of Appeals for the Second Circuit · 1941
- Matheson v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1931
- Estate of Craig M. Smith, Deceased, Ruth E. Smith v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
7 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- William H. Reading and Beverly S. Reading v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1980
- Estate of Jesse E. McMillan Deceased, Mary E. McMillan v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1982
- Sims v. United States Department of Agriculture Food & Nutrition ServiceCourt of Appeals for the Eighth Circuit · 1988
- Barmes v. CommissionerCourt of Appeals for the Seventh Circuit · 2001
- Scoggins v. Board of Education of the Nashville, Arkansas Public SchoolsCourt of Appeals for the Eighth Circuit · 1988
4 more not listed; retrieve them via the Exa API.