BIR Ruling No. 111-61

February 20, 1961 BIR RULING NO. 111-61 Mr. Eustaquio Alitagtag P. O. Box 1801 Manila S i r : In reply to your letter dated February 11, 1961, I have the honor to inform you that expenses incurred in repairing the destruction to a residential house caused by termites is not deductible under Section 30(a)(1) of the Tax Code, which refers to expenses incurred on any trade or business. The destruction to a residential house caused by termites is not deductible under Section 30, word "casualty" denotes an "accident, a mishap same sudden invasion by a hostile agency, and excludes the progressive deterioration of property through steadily operating cause." (U.S. vs. Rogers 9 Cir. 120 F. 2d 244; Fay et al., vs. Helvering 120 F. (29) 253, 27 AFTR 432; BIR Ruling No. 319, Series of 1960, dated July 26, 1960). Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue