Schimmel v. Commissioner
United States Board of Tax Appeals
General city taxes on real property within the corporate limits of cities of the metropolitan class in the State of Nebraska become due and are a first lien thereon from and including the first day of May following the levy. Held, the taxes due on such date constitute a proper deduction from gross income by a taxpayer on the accrual basis. United States v. Anderson,269 U.S. 422.
1Opinion of the Court
ESTATE OF CHARLES SCHIMMEL, DECEASED, MARY SCHIMMEL AND ABRAM Q. SCHIMMEL, EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Schimmel v. Commissioner
Docket No. 81991.
United States Board of Tax Appeals
39 B.T.A. 989; 1939 BTA LEXIS 940;
May 24, 1939, Promulgated
General city taxes on real property within the corporate limits of cities of the metropolitan class in the State of Nebraska become due and are a first lien thereon from and including the first day of May following the levy. Held, the taxes due on such date constitute a proper deduction from gross income by a…
2Cases cited18 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- H. H. Brown Co. v. CommissionerUnited States Board of Tax Appeals · 1927
- City of Beatrice v. WrightNebraska Supreme Court · 1904
- Leamington Hotel Co. v. CommissionerUnited States Board of Tax Appeals · 1932
- California Sanitary Co. v. CommissionerUnited States Board of Tax Appeals · 1935
13 more not listed; retrieve them via the Exa API.