Blair v. Commissioner
United States Tax Court
Held, even though the State of Illinois did not assess a real estate tax in 1964, the county collector acted as the agent for the State in collecting the real estate taxes for the county and other political subdivisions.
1Opinion of the Court
SUPPLEMENTAL opinion
Simpson, Judge:
The petitioners timely filed a motion for reconsideration of the Court’s opinion filed in this case on November 18, 1974 (63 T.C. 214). In such motion, the petitioners seek a reconsideration of our conclusion that they never acquired title to lot 22 which they claimed to have donated to the university. The petitioners’ motion asserts that we erred in determining that the county collector could not be made a party to the university’s condemnation suit because of the doctrine of sovereign immunity. In an attempt to prove that the State had no interest in the…
2Cases cited10 opinions
- City of Chicago v. SalingerIllinois Supreme Court · 1943
- Forman Realty Corp. v. BrenzaIllinois Supreme Court · 1957
- O'Connell v. SanfordIllinois Supreme Court · 1912
- People Ex Rel. Abbe v. NashIllinois Supreme Court · 1936
- Blair v. CommissionerUnited States Tax Court · 1974
5 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Allan L. Blair and Jocelyn Blair v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1976
- Blair v. CommissionerUnited States Tax Court · 1975
- Schatz v. CommissionerUnited States Tax Court · 1981