United States Court of Appeals for the Ninth Circuit
407 F.2d 838 (1969)
Pulvers (plaintiff) owned property on a mountain that underwent a landslide. As a result, three nearby homes were damaged and the value of Pulvers’ property decreased substantially. The home suffered no physical damage and the home’s accessibility was not affected. Pulvers sought to deduct the loss in value of their property as an “other casualty loss” under § 165(c)(3) of the Internal Revenue Code. The Commissioner disallowed the deduction and the Tax Court affirmed.
Rule of Law
Holding and Reasoning (Chambers, J.)
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