DUNNING ET UX.

v.

UNITED STATES

Citator

Cited By

• Pa. Power & Light Co. & Subsidiary Cos. v. The United States, 411 F.2d 1300 (Ct. Cl. 1969)
  …v. Waggoner, 370 F. 2d 157 (5th Cir. 1966); Chewning v. Commissioner of Internal Revenue, 363 F. 2d 441 (4th Cir.), cert. denied, 385 U. S. 930, 87 S.Ct. 289, 17 L.Ed.2d 212 (1966); Morrison v. United States, 355 F. 2d 218 (6th Cir.), cert. denied, 384 U.S. 986, 86 S.Ct. 1887, 16 L.Ed. 2d 1004 (1966). In reaching their conclusions that, as to property not covered by the 1958 amendment, section 1231 (a)’s coverage extends to both insured and uninsured losses, each of these three courts of appeal specifica…

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• Ellis Campbell, Jr. v. Waggoner, 370 F.2d 157 (5th Cir. 1966)
  …promulgated, and provide that such losses are treated as losses upon an involuntary conversion whether or not there is a conversion of the property into other property or money.4 In Morrison v. United States, 6 Cir., 1966, 355 F. 2d 218, cert. den. 384 U.S. 986, 86 S.Ct. 1887, 16 L.Ed.2d 1004 (1966), the identical question which is presented here was considered by the Sixth Circuit and decided adversely to the taxpayer. In that case taxpayer sustained a $5,000 loss to her personal residence resulting from…
• Weyerhaeuser Co. v. United States, 402 F.2d 620 (9th Cir. 1968)
  …(a). Campbell v. Waggoner, 370 F. 2d 157 (5th Cir. 1966); Chewning v. Commis [*629] sioner, 363 F. 2d 441 (4th Cir.), cert. denied, 385 U.S. 930, 87 S.Ct. 289, 17 L.Ed.2d 212 (1966); Morrison v. United States, 355 F. 2d 218 (6th Cir.), cert. denied, 384 U.S. 986, 86 S.Ct. 1887, (1966). In reaching their conclusions that, as to property not covered by the 1958 amendment, section 1231 (a) ’s coverage extends to both insured and uninsured losses, each of these three courts of appeal specifically rejected the M…