L. HAND, Circuit Judge.
This appeal (petition to review) is from an order of the Tax Court assessing a deficiency in income tax for the year, 1945. The question is whether the petitioners were entitled to deduct a loss in that year, owing to a fire on the night of April 30, 1945 that destroyed their "villa" in Vienna. On December 11, 1941, when we declared war against Germany, Austria was in control of the Germans who continued to occupy Vienna until, at the earliest...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.