# G. F. Heublein, Inc. v. Commissioner > United States Board of Tax Appeals · October 10, 1928 · 13 B.T.A. 911 URL: https://www.frixlaw.com/law-library/cases/4488741 ## Case - **Full name:** G. F. HEUBLEIN, INC., v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** October 10, 1928 - **Citations:** 13 B.T.A. 911; 1928 BTA LEXIS 3160 - **Precedential status:** Published - **Opinion:** Opinion of the court by Tkammell - **Judges:** Tkammell - **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/4488741 ## Opinion text OPINION. Tkammell : The only question involved in this case is what was the March 1, 1913, value of the property which was sold in 1920 for *912 $180,000. From all the testimony introduced we are convinced that the March 1, 1913, value was at least $115,000 as claimed by the jieti-tioner. There was no other controversy in the case. Judgment will be entered under Rule 50. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4488741. Public record. Not legal advice.