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BLISS v. COMMISSIONER OF INTERNAL REVENUE

No. 115, Docket 24768.

256 F.2d 533 (1958)

Katharine B. BLISS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Second Circuit.

Decided June 18, 1958.

Attorney(s) appearing for the Case

Elden McFarland, Washington, D. C. (George M. Clark and George A. Donohue, New York City, on the brief), for petitioner.

Marvin W. Weinstein, Atty., Dept. of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson and Melva M. Graney, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before MEDINA, WATERMAN and MOORE, Circuit Judges.

MEDINA, Circuit Judge.

Petitioner, the owner of a life estate in non-income producing realty, seeks reversal of a decision of the Tax Court which allowed her to deduct only a portion of the loss suffered when a hurricane damaged this property. In this case we must determine for the first time whether a casualty loss deduction authorized by Section 23(e) (3) of the Internal Revenue Code of 1939, 26 U.S. C.A. § 23(e) (3), may be deducted in its entirety by a life...

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