WINSOR v. COMMISSIONER

Docket No. 60405.

18 T.C.M. 383 (1959)

T.C. Memo. 1959-78

Alan M. Winsor and Ellen C. Winsor v. Commissioner.

United States Tax Court.

Filed April 23, 1959.


Attorney(s) appearing for the Case

Raymond C. Baldes, Esq., 27 State Street, Boston, Mass., for the petitioners. Chester M. Howe, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

Respondent determined a deficiency in petitioners' Federal income tax for the year 1952 in the amount of $12,862.64.

Practically all of this deficiency resulted from respondent's determination that "the casualty loss deduction claimed in [petitioners'] 1952 income tax return for termite damage done to [their] residences at 4 Irving Road and 4 Pelham Road, Weston, Massachusetts...

Let's get started

Leagle.com

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.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases