stating that, in determining the § 212 deductibility of property-related expenses, "if property has been acquired or used as the taxpayer's personal residence, it must be converted to a use related to the production of income in order for the taxpayer to become entitled to deduct such losses and/or expenses"
Summary of this case from Ray v. Comm'r of Internal RevenueNo. 92-P-198.
May 28, 1993.
Judgments reversed.
stating that, in determining the § 212 deductibility of property-related expenses, "if property has been acquired or used as the taxpayer's personal residence, it must be converted to a use related to the production of income in order for the taxpayer to become entitled to deduct such losses and/or expenses"
Summary of this case from Ray v. Comm'r of Internal RevenueFull title:SEAN MURPHY vs. COMMISSIONER OF CORRECTION others (and a companion case)
Court:Appeals Court of Massachusetts
Date published: May 28, 1993
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