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
LOWELL H. CHAMBERLAIN AND GERTRUDE M. CHAMBERLAIN, HUSBAND AND WIFE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Chamberlain v. Commissioner
Docket No. 96410.
United States Board of Tax Appeals
43 B.T.A. 259; 1941 BTA LEXIS 1529;
January 7, 1941, Promulgated
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…
2Cases cited13 opinions
- California Sanitary Co. v. CommissionerUnited States Board of Tax Appeals · 1935
- Gates v. WirthSupreme Court of Iowa · 1917
- Texas Coca-Cola Bottling Co. v. CommissionerUnited States Board of Tax Appeals · 1934
- First Bond & Mortg. Co. v. CommissionerUnited States Board of Tax Appeals · 1932
- Lifson v. CommissionerUnited States Board of Tax Appeals · 1937
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