TITLE

Notes and Recent Decisions: INCOME TAX: DEDUCTION OF TERMITE DAMAGE AS "OTHER CASUALTY": INTERNAL REVENUE CODE SECTION 23 (e)(3)

AUTHOR(S)
Buckley, Helen A.
PUB. DATE
March 1953
SOURCE
California Law Review;Spring53, Vol. 41 Issue 1, p136
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
Deals with the case, Rosenberg versus Commissioner, regarding the damage of termites under the 'other casualty' item of taxpayer deductions for personal losses. Requirements of suddenness in the definition of casualties; Decision on the case.
ACCESSION #
10367921

 

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