WHIPPLE v. UNITED STATES

No. 3238.

25 F.2d 520 (1928)

WHIPPLE v. UNITED STATES.

District Court, D. Massachusetts.

April 16, 1928.


Attorney(s) appearing for the Case

Sherman L. Whipple, and Claude B. Cross, both of Boston, Mass., for plaintiff.

J. M. Leinenkugel, Sp. U. S. Atty., of Boston, Mass.


MORTON, District Judge.

This case presents the question whether the plaintiff was entitled to a deduction from his income tax for 1921, because of damage to the trees in the grounds around his residence caused by the ice storm in November of that year. The Commissioner allowed only the expense of clearing up the débris.

The essential facts are not in controversy. The plaintiff has since 1897 owned a residence in Brookline, where he lived. It was built...

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