Legal Opinion
Lauren Ostrow and Joseph Teiger v. Commissioner
United States Tax Court
Decided May 21, 2004No. 6325-03Unknown
1Opinion of the Court
122 T.C. No. 21
UNITED STATES TAX COURT LAUREN OSTROW AND JOSEPH TEIGER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 6325-03. Filed May 21, 2004. Petitioner wife was a tenant-stockholder in a cooperative housing corporation. Tenant-stockholders may deduct their proportionate share of real estate taxes paid by a cooperative housing corporation of which they are stockholders. Sec. 216(a)(1), I.R.C. Petitioner wife’s proportionate share of real estate taxes paid by the cooperative housing corporation was $10,489. Petitioners deducted $10,489 (1) from adjusted gross…
2Cases cited12 opinions
- Consumer Product Safety Commission v. GTE Sylvania, Inc.Supreme Court of the United States · 1980
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Commissioner v. BilderSupreme Court of the United States · 1962
- Bowles v. Glick Bros. Lumber Co.Court of Appeals for the Ninth Circuit · 1945
- Commissioner of Internal Revenue v. Robert M. And Sally L. Bilder. Robert M. And Sally L. Bilder v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1961
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