# Robinson v. Commissioner > United States Board of Tax Appeals · July 6, 1928 · 12 B.T.A. 1195 URL: https://www.frixlaw.com/law-library/cases/4488214 ## Case - **Full name:** ANDREW P. ROBINSON, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** July 6, 1928 - **Citations:** 12 B.T.A. 1195; 1928 BTA LEXIS 3389 - **Precedential status:** Published - **Opinion:** Opinion of the court by Littleton - **Judges:** Littleton - **Cited by:** 0 later opinions in the Frix Law Library ## Citator (automated) - No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases. - Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4488214 ## Opinion text MEMORANDUM OPINION. Littleton: The Commissioner determined a deficiency of $4,236.13 for the calendar year 1919. Petitioner claims (1) that the deficiency is barred by the statute of limitation; (2) that said tract of land, consisting of 132 acres, sold in 1919 for $49,000, had a fair market value of $450 an acre on March 1, 1913. The Commissioner determined the March 1,1913, value of $150 an acre. Petitioner is a resident of Chillicothe, Ohio, and was the owner of a farm near that city which he inherited from his father in 1875. In 1919 it was necessary for the United States Government to have a portion of this farm for use as a military post, afterwards known as Camp Sherman, and in that year the United States purchased 132 acres of the farm, paying the petitioner $49,000 therefor. The fair market value of the land on March 1, 1913, was $400 an acre. Judgment will be entered under Rule 50. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4488214. Public record. Not legal advice.