Davis v. COMMISSIONER OF INTERNAL REVENUE, Docket No. 20324.

• Decision Date: 18 April 1929
• Docket Number: Docket No. 20324.
• Parties: MARY CHENEY DAVIS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
• Court: U.S. Board of Tax Appeals

16 B.T.A. 65 (1929)

MARY CHENEY DAVIS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Docket No. 20324.

Board of Tax Appeals.

Promulgated April 18, 1929.

Foster E. Allison, Esq., for the petitioner.

L. L. Hight, Esq., for the respondent.

This proceeding is in respect to a deficiency in income tax of $9,665.81 for the calendar year 1921, determined and advised of by respondent on August 4, 1926, and resulting from the disallowance by respondent of a deduction taken by petitioner from gross income of $30,000 as damage sustained to her country estate, Greystone Farm, Dover, Mass., by a severe ice storm in that taxable year.

FINDINGS OF FACT.

Petitioner acquired by devise from her husband in 1920 and resides at Greystone Farms, Dover, Mass. This property is a valuable country estate of approximately 280 acres of land with a handsome residence, barns and other out buildings. This property when acquired by petitioner in 1920 had been improved at large expense through many years. Approximately 130 acres of the land surrounding the house had been elaborately parked and landscaped, the natural growth of many years having been utilized and developed and this added to by the planting and cultivating of many varieties of ornamental trees and shrubs. This portion of the estate was laid out in walks and drives bordered with various selected growths of trees and shrubs, and comprised formal and informal gardens, ornamental plantations, orchards, lawns and artificial pools. Many of the trees were of exceptional perfection in size and symmetrical beauty and had been disposed at certain locations as part of the general plan of development and beautification of the estate. At this time and during the taxable year 1921 this development and elaborate landscaping had reached a high degree of perfection by reason of the care exercised and expense undergone for many years during which it had been in progress, the beauty of the landscaping plan and the final development and maturity of the ornamental growths. The balance of the estate consisted of 150 acres of natural woodland maintained in such state and containing a heavy growth of native trees of many varieties.

Beginning on November 27, 1921, and lasting for three days there occurred a sleet, rain and ice storm of unusual intensity causing large damage in the general vicinity of petitioner's estate. During this storm rain and sleet fell in considerable quantities and froze, causing the trees and shrubs to be coated with ice. High wind accompanied by the rain and sleet and the weight of the ice and the effect of this wind caused widespread damage to trees and shrubbery. On petitioner's estate this storm caused much damage. Many of the ornamental and fruit trees and shrubs were badly damaged and others were destroyed. Practically all of the trees and shrubs were broken and injured to some extent. In the 150 acres of woodland much damage was done to both the large and small trees, many being broken, split or uprooted.

Following this storm petitioner employed a firm of tree experts to clear away the débris, cut off broken limbs, treat the damaged trees and to prune and trim them to restore, in so far as possible, their symmetry. During five years...