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翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Miller v. Commissioner ： ウィキペディア英語版 Miller v. Commissioner ''Miller v. Commissioner,'' 733 F.2d 399 (6th Cir. 1984) was a case in which the United States Court of Appeals for the Sixth Circuit held that taxpayers are allowed to claim deductions for economic detriments which are a loss and not compensated for by insurance or otherwise regardless whether the property was insured or not. This case is relevant both to personal taxpayers as well as businesses and allows them to make an informed decision about whether or not to pursue insurance indemnification for their loss. Following this decision, the indemnification can be compared to subsequent insurance effects as well as the potential savings as a result of a tax deduction. ==Facts== Plaintiff taxpayer had an undamaged boat and a friend who is a bad captain. Unfortunately he lent his boat to this friend who then ran taxpayer's boat into the ground. Taxpayer was able to collect $200.00 from his friend, reducing taxpayer's actual loss to $642.55. After taking into account the $100.00 limitation under 26 U.S.C. § 165(c)(3), taxpayer claimed a $542.22 casualty loss deduction on his 1976 return. While the taxpayer's boat was insured, he did not file an insurance claim for fear of having his insurance policy revoked. 26 U.S.C. § 165(c)allows a deduction for private parties for losses resulting from a shipwreck. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Miller v. Commissioner」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.