Von Dattan v. Commissioner
United States Tax Court
The petitioners' decedent, W. Von Dattan, inherited in 1924 an interest in real estate in Germany. The property in which he had an interest was income producing property and it was rented. A bank in Germany managed the property. Von Dattan became a resident of Massachusetts in 1932, and a citizen of the United States in 1937. His brothers and sisters who inherited the other undivided interests in the property are residents of Germany.
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The petitioners' decedent, W. Von Dattan, inherited in 1924 an interest in real estate in Germany. The property in which he had an interest was income producing property and it was rented. A bank in Germany managed the property. Von Dattan became a resident of Massachusetts in 1932, and a citizen of the United States in 1937. His brothers and sisters who inherited the other undivided interests in the property are residents of Germany. Von Dattan left Germany in 1930 and thereafter never received any income from his interest in the property. He did not claim a war loss under section 127 (a)…
1Opinion of the Court
OPINION.
HaRROn, Judge:
A loss in 1945 is claimed under section 23 (e) (2) of the Code with respect to W. Von Dattan’s property. The petitioners contend that since the improved real property at all times was held for the production of income, the alleged loss of Von Dattan’s undivided interest therein was incurred in a transaction entered into for profit which is, therefore, deductible under section 23 (e) (2) of the Code. The petitioners rely chiefly on United States v. S. S. White Dental Mfg. Co., 274 U. S. 398.
The respondent takes the position that the petitioners have failed to establish…
2Cases cited6 opinions
- United States v. S. S. White Dental Manufacturing Co.Supreme Court of the United States · 1927
- Solt v. CommissionerUnited States Tax Court · 1952
- Adler v. CommissionerUnited States Tax Court · 1947
- Kenmore v. CommissionerUnited States Tax Court · 1952
- Kenmore v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1953
1 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Feinstein v. CommissionerUnited States Tax Court · 1955
- Eres v. CommissionerUnited States Tax Court · 1954
- Eres v. CommissionerUnited States Tax Court · 1954
- Eres v. CommissionerUnited States Tax Court · 1954
- Feinstein v. CommissionerUnited States Tax Court · 1955
3 more not listed; retrieve them via the Exa API.