Opinion · United States Tax Court

Berger v. Commissioner

Berger v. Comm’r, 7 T.C. 1339 (T.C. 1946)

Type
Opinion
Court
United States Tax Court
Jurisdiction
Federal
Date
1946-12-13
Topic
general

Murdock, /., dissenting: I think the unexhausted basis of the building was deductible as a loss in the year the building was demolished because economically worthless and not because of a condition in a lease.

Citator

UpLaw has not yet analyzed Berger v. Commissioner. The absence of a flag is not a finding that it is good law.

Murdock, /.,

dissenting: I think the unexhausted basis of the building was deductible as a loss in the year the building was demolished because economically worthless and not because of a condition in a lease.