Dyer v. Commissioner
United States Tax Court
20 T.C.M. 705 (1961)
Relevant factsFree
Dyer (plaintiff) claimed a casualty-loss deduction for a vase her cat broke during what she described as a neurotic fit brought on by illness, and the Commissioner (defendant) determined the loss wasn't a valid deduction.
IssueFree
Whether, for purposes of federal tax law, a casualty-loss event must be clearly distinguishable from ordinary events.