Chamberlain v. Commissioner
United States Board of Tax Appeals
Petitioner on March 14, 1933, acquired by devise certain Iowa realty which had theretofore in January 1933 been entered on the county assessment rolls in the name of the devisor. The assessment valuation was subject to review and readjustment by the various boards of review at meetings extending from April through July, the levy of the taxes actually being made at the September session of the county board of supervisors.
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Petitioner on March 14, 1933, acquired by devise certain Iowa realty which had theretofore in January 1933 been entered on the county assessment rolls in the name of the devisor. The assessment valuation was subject to review and readjustment by the various boards of review at meetings extending from April through July, the levy of the taxes actually being made at the September session of the county board of supervisors. The said taxes became due and payable in January 1934 upon delivery of the tax rolls to the county treasurer. Petitioner paid the taxes in 1934. Held, the taxes involved had…
1Opinion of the Court
OPINION.
Turner:
This proceeding is brought for redetermination of a deficiency in income tax for the calendar year 1934 in the amount of $1,377.18, which arises in greater part from respondent’s disallowance of the deduction claimed for taxes paid on certain real property inherited by Lowell II. Chamberlain from his father on the death of *260tbe latter on March 14, 1933. The question at issue is whether petitioner may properly deduct real property taxes for the year 1933. paid by him in 1934 when it is shown that he did not become the owner of the property until March 14, 1933, the date of his…
2Cases cited3 opinions
- Gates v. WirthSupreme Court of Iowa · 1917
- Iowa Wesleyan College v. KnightSupreme Court of Iowa · 1929
- First Congregational Church of Cedar Rapids v. Linn CountySupreme Court of Iowa · 1886
3Cited by4 opinions
- Mack v. United StatesDistrict Court, E.D. Wisconsin · 1958
- Alta Coop. Elevator v. CommissionerUnited States Tax Court · 1959
- Chamberlain v. CommissionerUnited States Board of Tax Appeals · 1941
- Johnson County Realty Co. v. CommissionerUnited States Board of Tax Appeals · 1941