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BORLAND v. COMMISSIONER OF INTERNAL REVENUE

No. 7687.

123 F.2d 358 (1941)

BORLAND v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Seventh Circuit.

November 3, 1941.

Attorney(s) appearing for the Case

Oscar D. Stern, Lincoln R. Clark, and Myron D. Davis, all of Chicago, Ill., for petitioner.

J. P. Wenchel, of Washington, D. C., Samuel O. Clark, Jr., Asst. Atty. Gen., and Huber L. Will, of Washington, D. C., for respondent.

Before EVANS and MAJOR, Circuit Judges, and LINDLEY, District Judge.

EVANS, Circuit Judge.

Petitioner sought to deduct real estate taxes, which he paid the County Collector of Cook County, Illinois for the years 1934, 1935, and 1936, from his taxable income. The deduction was disallowed by the Commissioner, for the alleged reason that petitioner owned neither the legal nor equitable title to the realty upon which he paid the taxes. The Board of Tax Appeals approved the action of the Commissioner.

Petitioner has appealed. Disposition...

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