Jones v. Commissioner

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• granting deduction where loss was shown merely to have been \occasioned by circumstances clearly indicating theft\
• theft loss deduction allowed for a brooch that disappeared when the exact manner of theft was unknown, but circumstances indicated it had been stolen
• Casualty loss not allowed when tissue containing rings flushed down toilet, ejusdem generis interpreted narrowly

Source: CourtListener parenthetical corpus (CC0).

Cited by

3 cases in this archive cite this case.

• Monteleone v. Commissioner
  U.S. Tax Court· 1960-07-13· cited 119×
• Jacobson v. Commissioner
  U.S. Tax Court· 1979-12-31· cited 26×
• Skolnik v. Commissioner
  U.S. Tax Court· 1971-03-24· cited 9×

Cites

1 case in this archive is cited by this case.

• Allen v. Commissioner
  U.S. Tax Court· 1951-01-24· cited 62×