Cramer v. Commissioner

Cramer (plaintiff) paid property taxes on three residences during 1964-1966: one she had sold on installment to a buyer who later defaulted (Auburn Street, where she retained legal title until regaining and reselling the property in 1966), one belonging to her mother that Cramer paid taxes on before receiving title in 1967 (Atkinson Street), and one she personally owned throughout (Clearview Street). The Commissioner disputed her deductions for all three properties across the relevant years.