§1652

8 cases·1 followed·7 cited—12% support

Statute Text — 26 U.S.C. §1652

Statute text not available for this section.

8 Citing Cases

FOLLOWED Robert G. & Rhonda L. Sandoval, Petitioner T.C. Memo. 2010-208 · 2010

SERVED Sep 23 2010 to a casualty loss deduction pursuant to section 1652 for the uninsured fire loss of a cabin in 2004.

Motrya Olha Mayewsky, Petitioner T.C. Memo. 2008-286 · 2008

OPINION Section 1652 allows a deduction for casualty and theft losses sustained during the taxable year and not compensated for by insurance or otherwise . Sec. 165(a), (c)(3) . On the returns relating to the years in issue, petitioner deducted miscellaneous itemized expenses and exorbitant casualty and theft losses . Petitioner contends that her savings b

Stanley P. Zurn, Petitioner T.C. Memo. 1996-386 · 1996

We first consider petitioner’s contention that, in contrast to the manner in which he reported it, the loss should have been reported as an ordinary loss under section 1652 or a business- related bad debt loss under section 166.

Roberts v. Commissioner 62 T.C. 834 · 1974

Edwards v. HOVENSA, LLC 497 F.3d 355 · Cir.

Edwards v. Hovensa LLC · Cir.

Arlin Geophysical Company v. United States 946 F.3d 1234 · Cir.

Astellas US Holding, Inc. v. Federal Insurance Company 66 F.4th 1055 · Cir.