Smith v Commissioner (1979. ... Taxpayer did not suffer any deductible loss as result of 2 accidents his Corvette had because repair work, reimbursed by insurance, fully restored car ... Peel v Cormnissioner (1979) TC Memo 1979257, RIA TC Memo 1 79257. ... Car fire caused by gradual deterioration of automobilea#39;s wiring does not result in deductible casualty loss, where taxpayer is unable to show thatanbsp;...
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