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Carpenter v. Commissioner
“Carpenter v. Commissioner”, T.C. Memo 1966-228 (1966) was a case decided by the United States Tax Court.〔Carpenter v. Commissioner, T.C. Memo 1966-228 (1966).〕 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.
== Facts ==
The petitioners were Nancy Carpenter and William Carpenter. During 1962, Nancy owned a diamond engagement ring worth $1,010. One day, in 1962, Nancy placed the ring in a water-glass of ammonia for purposes of cleaning the ring. Nancy then left the glass, with the ring inside, next to her kitchen sink.
Later that day, William Carpenter was washing dishes, and William inadvertently “picked up the glass and emptied its contents down the” sink drain. William was unaware that the ring was in the glass. William proceeded to run the garbage disposal, which ultimately damaged Nancy’s ring.
The damaged ring was recovered from the garbage disposal and was taken to a jeweler for an appraisal.
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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