Opinion
1947.
1947.
Full title:PROCEEDINGS DISPOSED UPON MEMORANDUM OPINIONS
Court:United States Tax Court
Date published: Jan 1, 1947
The judicial tendency to limit "other casualty" to sudden, unexpected and unusual events similar to fires,…
Burns v. United StatesWhether or not a particular event constitutes a casualty within the purview of § 23(e)(3) is largely a matter…