Matheson v. Commissioner
United States Board of Tax Appeals
1. Faulty construction methods caused damage to petitioner's residence, the repair of which during the years 1922 and 1923 cost petitioner the amounts of $42,692.26 and $28,655.05, respectively. Held that such damage did not arise from fires, storms, shipwreck, or other casualty within the meaning of section 214(a)(6) of the Revenue Act of 1921. 2. During the year 1923 the petitioner contributed $23,861.10 to the town of Huntington, N.Y.
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1. Faulty construction methods caused damage to petitioner's residence, the repair of which during the years 1922 and 1923 cost petitioner the amounts of $42,692.26 and $28,655.05, respectively. Held that such damage did not arise from fires, storms, shipwreck, or other casualty within the meaning of section 214(a)(6) of the Revenue Act of 1921. 2. During the year 1923 the petitioner contributed $23,861.10 to the town of Huntington, N.Y. Held that such contribution was made to a political subdivision of the State of New York for exclusively public purposes.
1Opinion of the Court
*677OPINION.
Smith:
The issues before us are (1) did the damage to petitioner’s residence arise from “fires, storms, shipwreck, or other casualty ” within the meaning of section 214 (a) (6) of the Revenue Act of 19.21; and (2) did the amount of $23,861.10 given by the petitioner to the town of Huntington, N. Y., constitute a contribution to a political subdivision of a State for exclusively public purposes? The only evidence before us consists of affidavits of petitioner and various other persons, together with a photograph of the residence and a copy of a report published by the United States…
2Cases cited2 opinions
- Eaton v. GlindemanIdaho Supreme Court · 1921
- Klopfenstein v. Union Traction Co.Supreme Court of Kansas · 1923
3Cited by29 opinions
- Axelrod v. CommissionerUnited States Tax Court · 1971
- Grant v. CommissionerUnited States Board of Tax Appeals · 1934
- Broido v. CommissionerUnited States Tax Court · 1961
- Hovhannissian v. CommissionerUnited States Tax Court · 1997
- Bailey v. CommissionerUnited States Tax Court · 1983
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