Appeal of Webb
Cases that cite this one
3 later published cases cite this decision.
- Rosenberg v. Commisssioner of Internal Revenue (8th Cir. 1952)
- Dayton Co. v. Commissioner of Internal Revenue (8th Cir. 1937)
- Webb v. Commissioner (United States Board of Tax Appeals 1925)
This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.
Opinion of the Court
DECISION.
The loss of $1,225 on account of damage to automobile and household furniture should be allowed as a deduction, as a loss arising under section 214 (a) (6) of the Revenue Act of 1921.
The disallowance by the Commissioner of $175, transportation expenses of the taxpayer’s wife from San Francisco, Calif., to Washington, D. C.. is approved, such expenses being personal and not deductible, whether or not taxpayer receives payment therefor.
The deficiency should be computed in accordance with the foregoing. Final decision will be settled on consent or on 10 days’ notice, in accordance with Rule 50.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.