Dubitzky v. Commissioner
United States Tax Court
Held, expropriation of a portion of the taxpayer's property under a general town-planning ordinance as a condition for the rezoning of the remainder of the property into building sites did not constitute a real property tax within the meaning of sec. 164(a)(1).
1Opinion of the Court
Aaron Dubitzky, and Simcha Dubitzky, Petitioners v. Commissioner of Internal Revenue, Respondent
Dubitzky v. Commissioner
Docket No. 3876-69
United States Tax Court
60 T.C. 29; 1973 U.S. Tax Ct. LEXIS 146; 60 T.C. No. 4;
April 9, 1973, Filed
Decision will be entered under Rule 50.
Held, expropriation of a portion of the taxpayer's property under a general town-planning ordinance as a condition for the rezoning of the remainder of the property into building sites did not constitute a real property tax within the meaning of sec. 164(a)(1).
Robert A. Jacobs, for the petitioners.
Jay S. Hamelburg and…
2Cases cited1 opinion
- Dubitzky v. CommissionerUnited States Tax Court · 1973