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About: Carpenter v. Commissioner     Goto   Sponge   NotDistinct   Permalink

An Entity of Type : yago:YagoPermanentlyLocatedEntity, within Data Space : dbpedia.demo.openlinksw.com associated with source document(s)

Type: yago:WikicatUnitedStatesTaxCourtCasesyago:Abstraction100002137yago:Case107308889yago:Event100029378yago:Happening107283608yago:PsychologicalFeature100023100yago:YagoPermanentlyLocatedEntity New Facet based on Instances of this Class

Carpenter v. Commissioner, T.C. Memo. 1966-228 (1966) was a case decided by the United States Tax Court. Carpenter v. Commissioner addressed the issue of whether a husband and wife could deduct the aggregate fair market value of the wife’s engagement ring from their income tax return, as a casualty loss under §165(a) and (c)(3) of the Internal Revenue Code of 1954, after the husband inadvertently dropped the ring in their garbage disposal.