In a ruling issued by the district court, the question was examined whether a minor can benefit from a purchase tax advantage on a single apartment when their family owns another apartment. The case involved a grandfather who purchased 12 apartments for his minor grandchildren, but the judge ruled that the apartments would not be considered single apartments, as the children's parents own another apartment. The property separation that the grandfather attempted to create was not accepted, and the apartments are considered investment properties, leading to a higher purchase tax of about 200,000 shekels per apartment. The case is expected to reach the Supreme Court, and the discussion raises complex issues regarding tax legislation in Israel and its impact on intergenerational wealth transfer. The legal disputes also relate to the application of the law and its interpretation, with some suggesting to establish a uniform tax on apartments instead of differential taxation.