# Bernd v. Commissioner

> United States Board of Tax Appeals · July 20, 1926 · 4 B.T.A. 291

URL: https://www.frixlaw.com/law-library/cases/4497358

## Case

- **Full name:** JOHN M. BERND, <emphasis typestyle="it">v.</emphasis> COMMISSIONER OF INTERNAL REVENUE
- **Court:** United States Board of Tax Appeals
- **Decided:** July 20, 1926
- **Citations:** 4 B.T.A. 291; 1926 BTA LEXIS 2330
- **Precedential status:** Published
- **Opinion:** Opinion of the court
- **Judges:** Sternhagen, Littleton, Trussell
- **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/4497358

## Opinion text

FINDINGS OE' PACT.
On March 1,1913, the petitioner was the owner of a 240-acre farm, which he sold in 1920. On March 1, 1913, the fair market value of this farm was $37,500.
Judgment for the fetitioner. Order of re-determination will he entered on 15 days' notice, under Bule 50.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4497358. Public record. Not legal advice.