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OSTROW v. C.I.R.

Docket No. 05-0261AG.

430 F.3d 581 (2005)

Lauren OSTROW and Joseph Teiger, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Second Circuit.

Decided: November 22, 2005.

Attorney(s) appearing for the Case

Ira Z. Kevelson, Law Offices of Ira Z. Kevelson, New York, NY, for Petitioner-Appellant.

Mary R. Pelletier, Attorney, Tax Division, United States Department of Justice (Eileen O'Connor, Assistant United States Attorney, Jonathan S. Cohen, Attorney, Tax Division, on the brief), Washington, D.C., for Respondent-Appellee.

Before: STRAUB and RAGGI Circuit Judges, RAKOFF, District Judge.

STRAUB, Circuit Judge.

Petitioners Lauren Ostrow and Joseph Tieger are tenant-stockholders of a cooperative housing corporation in New York, New York. On their joint income tax return for the year 2001, the petitioners deducted $10,489.00 from their adjusted gross income; that amount represented their proportionate share of real estate taxes incurred by the housing cooperation. Such a deduction is generally allowed pursuant...

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