O'Neil v. Commissioner
United States Board of Tax Appeals
Decedent died in 1931 owning real estate upon which taxes for 1930 had accrued prior to his death, although they were payable later in 1931 without penalty for delinquency. Held, the amount accrued but unpaid at the time of death constituted a claim against the corpus of the estate and upon payment by the administrators no deduction is allowable from income of the estate.
1Opinion of the Court
*728OPINION.
Arundell :
The respondent has determined a deficiency in income tax for the period June 10, to December 31, 1931, in the amount of $2,828.52. The greater part of the deficiency results from the dis-allowance of a claimed deduction for real estate taxes paid, and this disallowance is the only matter in controversy. The facts were stipulated.
M. J. O’Neil died on June 10, 1931, a resident of Minnesota, and owning real estate in the state. Under Minnesota statutes there were accrued against his real estate, on the first Monday in January 1931, taxes for the calendar year 1930 in the amount…
2Cases cited3 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Charles Ilfeld Co. v. HernandezSupreme Court of the United States · 1934
- Hoyt v. ChapinSupreme Court of Minnesota · 1902
3Cited by9 opinions
- Pardee v. CommissionerUnited States Tax Court · 1967
- Friend v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1941
- Lifson v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1938
- Sletteland v. CommissionerUnited States Tax Court · 1965
- Gallagher v. CommissionerUnited States Tax Court · 1944
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