Carpenter v. Commissioner
id:
carpenter-v-commissioner-320-9499490
title:
Carpenter v. Commissioner
text:
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.
brand slug:
wiki
category slug:
encyclopedia
description:
original url:
https://en.wikipedia.org/wiki/Carpenter_v._Commissioner
date created:
date modified:
2023-09-13T01:56:40Z
main entity:
{"identifier":"Q5045743","url":"https://www.wikidata.org/entity/Q5045743"}
image:
{"content_url":"https://upload.wikimedia.org/wikipedia/commons/b/ba/Seal_of_the_United_States_Tax_Court.svg","width":720,"height":720}
fields total:
13
integrity:
14