# H. P. Robertson Co. v. Commissioner > United States Board of Tax Appeals · December 21, 1928 · 14 B.T.A. 887 URL: https://www.frixlaw.com/law-library/cases/4489001 ## Case - **Full name:** H. P. ROBERTSON CO., v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** December 21, 1928 - **Citations:** 14 B.T.A. 887; 1928 BTA LEXIS 2889 - **Precedential status:** Published - **Opinion:** Dissent by Phillips - **Judges:** Moeeis, Sternhagen, Littleton, Phillips, Teammell - **Cited by:** 2 later opinions in the Frix Law Library ## Citator (automated) - No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases. - Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4489001 ## Opinion text Phillips, dissenting: The statute allows the deduction of a loss “ if not compensated for by insurance or otherwise.” The facts found above establish that petitioner’s loss was “ compensated for ” and that, therefore, no deductible loss was sustained. It was not the judgment of the court in 1924 that created the liability on the part of the city to compensate petitioners. That judgment served only to determine that such liability existed in 1920. That it took some years to establish the fact that petitioner was entitled to compensation can not, in my opinion, change the fact that the petitioner was compensated for its loss. To the same effect, see opinion of the Court of Claims in Piedmont Grocery Co. v. United States, decided December 3, 1928. TeamMell concurs in this dissent. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4489001. Public record. Not legal advice.