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.
Read the full summary
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
LOUIS SCHOEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Schoen v. Commissioner
Docket No. 56776.
United States Board of Tax Appeals
30 B.T.A. 1075; 1934 BTA LEXIS 1229;
June 28, 1934, Promulgated
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…
2Cases cited1 opinion
- Schoen v. CommissionerUnited States Board of Tax Appeals · 1934