Dyer v. Commissioner

20 T.C.M. 705 (1961)

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Nature Of The Case

This section contains the nature of the case and procedural background.

Facts

A vase got broken by a Siamese cat in a fit. Dyer (P) claimed a loss deduction of $100. The cat developed a neurosis and had other fits and had to be destroyed a month later.

Issues

The legal issues presented in this case will be displayed here.

Holding & Decision

The court's holding and decision will be displayed here.

Legal Analysis

Legal analysis from Dean's Law Dictionary will be displayed here.

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