Kemper v. Commissioner
United States Tax Court
Petitioner lost 17 trees in the year 1954 which he claimed were killed by drought, entitling him to a casualty loss deduction under section 165 (c) (3), I. R. C. 1954. Held, the evidence was insufficient to establish the trees died of drought or any casualty entitling him to the deduction claimed.
1Opinion of the Court
MulROnet, Judge:
The respondent determined deficiencies in the petitioner’s income tax, as follows:
Tear Deficiency
1952. $7, 365.18
1953-10, 303. 51
1954. 21, 343. 28
Certain issues have been settled through concessions by the parties. The remaining issue before this Court is whether the petitioner is entitled to a casualty loss deduction under section 165 (c) (3) of the Internal Revenue Code of 1954 in the year 1954 by reason of the loss of 17 trees on his residential property.
FINDINGS OF FACT.
James M. Kemper, the petitioner, is a resident of Kansas City, Missouri. He filed his Federal income tax…
2Cases cited4 opinions
- Chicago, St. Louis & New Orleans Railroad v. Pullman Southern Car Co.Supreme Court of the United States · 1891
- Durden v. CommissionerUnited States Tax Court · 1944
- Western Products Co. v. CommissionerUnited States Tax Court · 1957
- Buttram v. JonesDistrict Court, W.D. Oklahoma · 1943
3Cited by25 opinions
- Maher v. CommissionerUnited States Tax Court · 1981
- James M. Kemper v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1959
- Broido v. CommissionerUnited States Tax Court · 1961
- Coleman v. CommissionerUnited States Tax Court · 1981
- Burns v. United StatesDistrict Court, N.D. Ohio · 1959
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