Robinson v. Commissioner
United States Tax Court
The petitioner in 1931 abandoned her home, took up her residence in another property, and had resided there for approximately 11 years at the time of trial. The former residence was in 1932 listed for rent or for sale with two real estate firms which in spite of diligent efforts and negotiations with prospects, were never able to rent or sell the property.
Read the full summary
The petitioner in 1931 abandoned her home, took up her residence in another property, and had resided there for approximately 11 years at the time of trial. The former residence was in 1932 listed for rent or for sale with two real estate firms which in spite of diligent efforts and negotiations with prospects, were never able to rent or sell the property. The garage, a separate portion of the premises, was rented during the taxable years 1936 and 1937. Held, expenses for services of a caretaker, and depreciation on the property are allowable deductions under section 23 (a) of the Revenue Act…
1Opinion of the Court
OPINION.
Disney, Judge:
In this case, which involves the calendar years 1936 and 1937. memorandum opinion was entered on June 11, 1942, in substance denying deduction of expenses of maintenance of and depredation upon property formerly occupied by the petitioner as a home, but abandoned as such due to establishment of a home elsewhere, where the petitioner through real estate firms made diligent, but unsuccessful, efforts to rent or sell the property. It was held that mere abandonment of the home did not, under cases then controlling, constitute conversion of the former home into business…
Also in this document: Concurrence.
2Cited by66 opinions
- Riss v. CommissionerUnited States Tax Court · 1971
- Leslie v. CommissionerUnited States Tax Court · 1946
- Horrmann v. CommissionerUnited States Tax Court · 1951
- Newcombe v. CommissionerUnited States Tax Court · 1970
- Hoopengarner v. CommissionerUnited States Tax Court · 1983
61 more not listed; retrieve them via the Exa API.