Van Beil v. Brogan

Citations

• 65 Pa. Super. 384
• 1917 Pa. Super. LEXIS 5

Syllabus

<p>Taxation — Ground rents — Federal income tax — Payment at source.</p> <p>Where a ground rent deed reserves “a yearly rent or sum of $10,-000 lawful money” and provides that the covenantor shall pay without any deduction, defalcation, or abatement for “any taxes, charges or assessments” and that he “shall pay all taxes whatsoever 'that shall hereafter he levied or assessed by virtue of any law whatever as well as on the said hereby granted lot and buildings thereon erected or to he erected as on the yearly rent now charged thereon,” the covenantor must pay out of his own pocket the ground rent landlord’s income tax imposed by the Federal Income Tax Act of October 3,1913, c. 16-38, U. S. Statutes 114,116.</p>