Blair v. Commissioner
United States Tax Court
Held, even though the State of Illinois did not assess a real estate tax in 1964, the county collector acted as the agent for the State in collecting the real estate taxes for the county and other political subdivisions.
1Opinion of the Court
Allan L. Blair and Jocelyn Blair, Petitioners v. Commissioner of Internal Revenue, Respondent
Blair v. Commissioner
Docket No. 5701-72
United States Tax Court
63 T.C. 744; 1975 U.S. Tax Ct. LEXIS 169;
March 31, 1975, Filed
Held, even though the State of Illinois did not assess a real estate tax in 1964, the county collector acted as the agent for the State in collecting the real estate taxes for the county and other political subdivisions.
Milton A. Levenfeld and Donald A. Statland, for the petitioners.
Allan E. Lang, for the respondent.
Simpson, Judge.
SIMPSON
SUPPLEMENTAL OPINION
The petitioners timely…
2Cases cited1 opinion
- Blair v. CommissionerUnited States Tax Court · 1975