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  • noun

Words related to cotenant

one of two or more tenants holding title to the same property

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The three principal theories that could be used by the Service to challenge tax-free treatment are (1) the partners do not hold the property for a qualified use, (2) the step-transaction doctrine, and (3) the partners' cotenancy in the property is a partnership.
coparceny described the cotenancy held by the daughters of a decedent lacking a male heir.
However, attributes of the cotenancy or a profile of the cotenants may provide evidence that a partition action will exceed typical costs.
This model of cotenancy as an instrument of competition was further elaborated in Smith (1988, 1993) and tested experimentally in the context of a natural gas pipeline network funded by the Federal Energy Regulatory Commission (Rassenti, Reynolds and Smith 1994).
Considering the statute, its legislative history,(41) and the common law conceptions of cotenancy, adverse possession and ouster,(42) this interpretation seems reasonable.
Such shared interests are best described as a sovereign cotenancy.
Another common situation is when an individual owns real property in the northern state, apparently in cotenancy with others because that is the way title is held under the deed.
The space offers cotenancy, heavy pedestrian traffic and proximity to several subway lines, as well as Banana Republic, Club Monaco, Steve Madden, Victoria's Secret and Dean & DeLuca stores all nearby.
265) Other states allow courts to order a partial partition, thus respecting the desires of those who wish to remain in cotenancy.
traditional remedy in both the cotenancy and trust contexts.
If it is determined that a tax cotenancy is in the taxpayers' best interests, then a form of ownership under state law must be chosen that will be respected as such for federal tax purposes.
2D Cotenancy and Joint Ownership [sections] 38 (1995) (citing New Haven Trolley & Bus Employees Credit Union v.
minority view on cotenancy, that development by fewer than all owners of
In either case, a surviving spouse takes sole title if the other dies before dissolution of the cotenancy.