# Berger v. Commissioner

> United States Tax Court · December 13, 1946 · 7 T.C. 1339

URL: https://www.frixlaw.com/law-library/cases/8138683

## Case

- **Full name:** Laurene Walker Berger v. Commissioner of Internal Revenue, Respondent Laurene W. Berger v. Commissioner of Internal Revenue, Respondent George B. Berger v. Commissioner of Internal Revenue
- **Court:** United States Tax Court
- **Decided:** December 13, 1946
- **Citations:** 7 T.C. 1339
- **Precedential status:** Published
- **Opinion:** Dissent by Murdock
- **Judges:** Disney, Harlan, Iiarron, Murdock
- **Cited by:** 0 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/8138683

## Opinion text

Murdock, /., dissenting: I think the unexhausted basis of the building was deductible as a loss in the year the building was demolished because economically worthless and not because of a condition in a lease.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/8138683. Public record. Not legal advice.