Rosenberg v. Commissioner
United States Tax Court
In April 1946 petitioner purchased a home after having it examined and pronounced free from termites. In April 1947 termites were discovered. They had done a small amount of damage. The damage was repaired and the house treated for protection against termites at a cost of approximately $ 1,800. Held, that the damage done by termites is not "other casualty" within the language of section 23 (e) (3) of the Internal Revenue Code.
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In April 1946 petitioner purchased a home after having it examined and pronounced free from termites. In April 1947 termites were discovered. They had done a small amount of damage. The damage was repaired and the house treated for protection against termites at a cost of approximately $ 1,800. Held, that the damage done by termites is not "other casualty" within the language of section 23 (e) (3) of the Internal Revenue Code. United States v. Rogers, 120 F. 2d 244 and 122 F. 2d 485; Fay v. Helvering, 120 F. 2d 253.
1Opinion of the Court
OPINION.
Disney, Judge:
The question presented here, as the parties agree, is whether damage by termites is a loss from “other casualty” within the language of section 23 (e) (3) of the Internal Revenue Code.1 The parties do not agree as to whether the question is one of law, that is, an interpretation of the statute. The petitioner appears to contend that the question is one of fact, that since the property had been checked for termites in April 1946 and termites were discovered in April 1947 and only in a small area, the infestation was of recent origin, that is, a short time before…
2Cases cited5 opinions
- Fay v. HelveringCourt of Appeals for the Second Circuit · 1941
- Matheson v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1931
- United States v. RogersCourt of Appeals for the Ninth Circuit · 1941
- United States v. RogersCourt of Appeals for the Ninth Circuit · 1941
- Hale v. WelghDistrict Court, D. Massachusetts · 1941
3Cited by13 opinions
- Kilroe v. CommissionerUnited States Tax Court · 1959
- Dodge v. CommissionerUnited States Tax Court · 1956
- Broido v. CommissionerUnited States Tax Court · 1961
- Nelson v. CommissionerUnited States Tax Court · 1968
- Pryor v. CommissionerUnited States Tax Court · 1987
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