Burchell v. Commissioner
United States Board of Tax Appeals
Held, under the special statutes applicable to Suffolk County, New York, real estate taxes are accruable on the date of the warrant annexed to the tax roll.
1Opinion of the Court
*56OPINION.
Van Fossan:
The petitioner contends that the taxes in controversy became a lien on the real estate on September 15, 1934, the date on which, under the general law of New York, the assessment roll was delivered. That event occurred prior to the decedent’s death, and hence, he asserts, the taxes are deductible from the decedent’s gross income in the return filed by his executor. He construes the General Tax Laws of New York and chapter 311, Laws of 1920; of that state, governing the assessment and collection of taxes in Suffolk County, New York, as supporting his contention. We are…
2Cases cited1 opinion
- United States v. AndersonSupreme Court of the United States · 1926
3Cited by2 opinions
- Burchell v. CommissionerUnited States Board of Tax Appeals · 1940
- Chamberlain v. CommissionerUnited States Board of Tax Appeals · 1941