Grahm v. Commissioner
United States Tax Court
Petitioners acquired real property in Connecticut in November of 1948, agreeing to assume and pay all taxes levied or assessed upon the property after September 30, 1948. At the time they acquired title, real estate taxes had already become a lien on the property, and the former owner was personally liable therefor.
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Petitioners acquired real property in Connecticut in November of 1948, agreeing to assume and pay all taxes levied or assessed upon the property after September 30, 1948. At the time they acquired title, real estate taxes had already become a lien on the property, and the former owner was personally liable therefor. Held, petitioners may not deduct, as taxes paid or accrued, for the taxable year 1949, an amount paid by them in respect of such taxes, notwithstanding that pursuant to Connecticut law a vendee agreeing to pay such taxes becomes personally liable to the taxing authorities for the…
1Opinion of the Court
Milton L. Grahm and Edith L. Grahm, Petitioners, v. Commissioner of Internal Revenue, Respondent. Ira Gerler and Selma L. Gerler, Petitioners, v. Commissioner of Internal Revenue, Respondent. Harold Singer and Esther L. Singer, Petitioners, v. Commissioner of Internal Revenue, Respondent
Grahm v. Commissioner
Docket Nos. 50865, 50866, 50867
United States Tax Court
26 T.C. 315; 1956 U.S. Tax Ct. LEXIS 189;
May 23, 1956, Filed
Decisions will be entered for the respondent.
Petitioners acquired real property in Connecticut in November of 1948, agreeing to assume and pay all taxes levied or assessed upon…
2Cases cited8 opinions
- Magruder v. SuppleeSupreme Court of the United States · 1942
- Gilken Corporation v. Commissioner of Internal Rev.Court of Appeals for the Sixth Circuit · 1949
- Lifson v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1938
- State Ex Rel. Pettigrew v. ThompsonSupreme Court of Connecticut · 1948
- Falk Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1932
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