Cases from cite.case.law:

WELLINGTON R. BURT AND CATHARINE H. BURT v. THE UNITED STATES, 145 Ct. Cl. 282 (Ct. Cl. 1959)

. . . attributable to plaintiffs’ %2 interest are as follows: 1950 1951 1952 Ad valorem taxes_$40, 530. 49 $43, 565.10 . . .

A. L. v., 1 T.C. 543 (T.C. 1943)

. . . For reasons above stated, we hold that none of the $175,-565.10 in question should be added to decedent . . .