Coleman v. Commissioner
United States Tax Court
Ps claimed a casualty loss for the loss of an elm tree from Dutch elm disease. Held, loss caused by a disease does not constitute a casualty loss under sec. 165(c)(3), I.R.C. 1954. Burns v. United States, 174 F. Supp. 203 (N.D. Ohio 1959), affd. per curiam 284 F.2d 436 (6th Cir. 1960), followed.
1Opinion of the Court
Arthur C. Coleman and Janice H. Coleman, Petitioners v. Commissioner of Internal Revenue, Respondent
Coleman v. Commissioner
Docket No. 10892-79
United States Tax Court
76 T.C. 580; 1981 U.S. Tax Ct. LEXIS 145;
April 8, 1981, Filed
Decision will be entered under Rule 155.
Ps claimed a casualty loss for the loss of an elm tree from Dutch elm disease. Held, loss caused by a disease does not constitute a casualty loss under sec. 165(c)(3), I.R.C. 1954. Burns v. United States, 174 F. Supp. 203 (N.D. Ohio 1959), affd. per curiam 284 F.2d 436 (6th Cir. 1960), followed.
Joseph Falcone, for the petitioners.
Cl…
2Cases cited20 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Fay v. HelveringCourt of Appeals for the Second Circuit · 1941
- White v. CommissionerUnited States Tax Court · 1967
- Rosenberg v. Commisssioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1952
- Maher v. CommissionerUnited States Tax Court · 1981
15 more not listed; retrieve them via the Exa API.