Hadaway v. Commissioner
United States Board of Tax Appeals
Loss. - Where ground is prepared and planted for the raising of cranberries and where its value is completely destroyed by overflow or seepage of water from natural causes, the cost of preparation and planting is a deductible loss.
1Opinion of the Court
JOHN B. HADAWAY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Hadaway v. Commissioner
Docket No. 12717.
United States Board of Tax Appeals
13 B.T.A. 986; 1928 BTA LEXIS 3136;
October 12, 1928, Promulgated
Loss. - Where ground is prepared and planted for the raising of cranberries and where its value is completely destroyed by overflow or seepage of water from natural causes, the cost of preparation and planting is a deductible loss.
F. O. Graves, Esq., and H. W. Kenway, Esq., for the petitioner.
Brice Toole, Esq., and Philip A. Carroll, Esq., for the respondent.
MILLIKEN
Petitioner asks…
2Cases cited1 opinion
- Hadaway v. CommissionerUnited States Board of Tax Appeals · 1928