COMMISSIONER OF INTERNAL REVENUE v. COWARD

No. 7246.

110 F.2d 725 (1940)

COMMISSIONER OF INTERNAL REVENUE v. COWARD.

Circuit Court of Appeals, Third Circuit.

February 23, 1940.


Attorney(s) appearing for the Case

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Ellis N. Slack, and Arthur A. Armstrong, Sp. Assts. to Atty. Gen., for petitioner.

George P. Moser, of Union City, N. J., and Gustave A. Wuerfel, of Washington, D. C., for respondent.

Before BIGGS, CLARK, and JONES, Circuit Judges.


CLARK, Circuit Judge.

The controversy at bar centers about the long standing provision for the deduction from gross income of "taxes paid or accrued within the taxable year", 26 U.S.C.A. Int. Rev.Code, § 23 (c). The enactment is simple: its application is, in our circumstance, anything but simple. We must struggle, first, with the perplexing intricacies of the New Jersey scheme of real estate taxation, and second, in order to appraise the pertinent federal decisions...

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