United States Second Circuit
Alphonso v. Commissioner of Internal Revenue, 11-2364
Petitioner had a sufficient property interest in the cooperative's grounds, and therefore the denial of her petition for a deficiency redetermination is reversed on that ground, but the case is remanded to permit the tax court to address the other ground asserted by the Commissioner for the deficiency determination.
Appellate Information
- Decided 02/06/2013
- Published 02/06/2013
Judges
- KEARSE
Court
- United States Second Circuit