Burchell v. Commissioner

HENRY J. BURCHELL, JR., EXECUTOR ESTATE OF JOHN D. ADAMS, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Burchell v. Commissioner

Docket No. 92783.

United States Board of Tax Appeals

41 B.T.A. 55; 1940 BTA LEXIS 1241;

January 10, 1940, Promulgated

Held, under the special statutes applicable to Suffolk County, New York, real estate taxes are accruable on the date of the warrant annexed to the tax roll.

Roland N. Tremble, C.P.A., for the petitioner.

R. H. Transue, Esq., for the respondent.

VAN FOSSAN

This proceeding was brought to redetermine a deficiency in the income taxes of…