HICKMAN v. COMMISSIONER OF INTERNAL REVENUE

No. 6672.

207 F.2d 460 (1953)

HICKMAN v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Fourth Circuit.

Decided October 14, 1953.


Attorney(s) appearing for the Case

Alfred M. Hickman, pro se.

Joseph F. Goetten, Sp. Asst. to Atty. Gen. (H. Brian Holland, Asst. Atty. Gen., and Ellis N. Slack, Sp. Asst. to Atty. Gen., on brief), for respondent.

Before PARKER, Chief Judge, and SOPER and DOBIE, Circuit Judges.


PER CURIAM.

This is a petition to review a decision of the Tax Court involving deductions from income taxes for the year 1945. Taxpayer owned a cottage in Cape May, New Jersey, which he had been renting for several years and which had acquired the status of business property. The cottage and contents were damaged by a storm in September 1944 and taxpayer made repairs the following year upon which he expended $3,059.18. He claimed a casualty loss for the year 1945...

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