UNITED STATES SUPREME COURT DECISIONS ON-LINE

Where, in a sale of real estate, current taxes, which are a lien on the property and for which the vendor is personally liable under the State law, are apportioned, so that the vendee pays the part proportionate to the fraction of the tax year ensuing after the purchase, the payment is not deductible by the vendee in his income tax return as "taxes paid" within the meaning of § 23(c) of the Revenue Act of 1936, but is part of the purchase price. P. 316 U. S. 397.

123 F.2d 399 reversed.

Certiorari, 315 U.S. 794, to review the affirmance of a judgment for a refund of income taxes, 36 F.Supp. 722.