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SUPPLEE v. MAGRUDER

No. 512.

36 F.Supp. 722 (1941)

SUPPLEE et al. v. MAGRUDER, Collector of Internal Revenue.

District Court, D. Maryland.

January 24, 1941.

Attorney(s) appearing for the Case

M. Milton Leavitt, Eugene A. Edgett, and Nathan J. Felsenberg, all of Baltimore, Md., for plaintiff.

Bernard J. Flynn, of Baltimore, Md., for defendant.

CHESNUT, District Judge.

This personal federal income tax case involves a comparatively small sum of money, but is of particular practical interest to dealers in real estate. The question involved is whether a purchaser of real estate, who has adjusted the taxes on the property pursuant to the contract of sale, and afterwards pays the whole year's taxes, can properly deduct in his federal income tax return for the year the proportion of the taxes for that year which...

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