FRANK, Circuit Judge.
The Commissioner contends that the vendor was personally liable for the real estate taxes before Adda, Inc., the taxpayer, acquired title, and that therefore the taxpayer was not liable for such taxes, and could not properly deduct them, although it paid them. We cannot agree.
We need not here consider whether, in the light of Village of Massapequa Park v. Massapequa Park Villa Sites, 278 N.Y. 28, 15 N.E.2d 177, a resident is ever personally...
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