Schoen v. Commissioner
United States Board of Tax Appeals
1. Petitioner relied upon deeds executed by himself to show that he owned less than the whole interest in real estate condemned for public use by a municipality.
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1. Petitioner relied upon deeds executed by himself to show that he owned less than the whole interest in real estate condemned for public use by a municipality. Held, the burden was upon petitioner to show not only execution, but delivery of the deeds to the grantees named. 2. The New York State law provides, in effect, that the filing of notice of the pendency of an action for condemnation of land shall be constructive notice to purchasers of the property affected thereby, and that a subsequent purchaser shall be bound by all that is done in the proceeding to the same extent as if he were a…
1Opinion of the Court
*1078OPINION.
Seawell:
The main controversy is the quantum of interest the. petitioner had in the award paid to him by the city of Yonkers in the condemnation of the real estate mentioned. He says it was only one half, by reason of the fact that he had conveyed away one half to his daughters and their husbands by the deeds put in evidence. With this contention we do not agree for several reasons. In the first place there is no evidence that the alleged deeds were ever delivered to any of the respective grantees. This was, of course, necessary. Ten Eyck v. Whitbeck, 156 N.Y. 341. Petitioner, witness…
2Cases cited5 opinions
- Ten Eyck v. . WhitbeckNew York Court of Appeals · 1898
- City Builders Finance Co. v. CommissionerUnited States Board of Tax Appeals · 1930
- Isham v. CommissionerUnited States Board of Tax Appeals · 1932
- Varnell v. CommissionerUnited States Board of Tax Appeals · 1933
- Primm v. CommissionerUnited States Board of Tax Appeals · 1933
3Cited by2 opinions
- Apt v. BirminghamDistrict Court, N.D. Iowa · 1950
- Schoen v. CommissionerUnited States Board of Tax Appeals · 1934