Income Tax Keyed to Lind
Cramer v. Commissioner
Petitioner sold her home to William Osborn in August 1963. Osborn agreed to make monthly payments and to pay property taxes, but title remained with Petitioner. Osborn failed to pay the property taxes in 1964 and 1965, and Petitioner eventually obtained a default judgment to recovery the property for failing to make payments. Petitioner resold the property and paid property taxes in 1966. Petitioner also made property tax payments on her mother’s home and on her own home. She deducted these property tax payments on her 1965 and 1966 returns.
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