# Hunter v. Commissioner > United States Board of Tax Appeals · January 25, 1927 · 5 B.T.A. 1177 URL: https://www.frixlaw.com/law-library/cases/4499270 ## Case - **Full name:** HIRAM T. HUNTER, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** January 25, 1927 - **Citations:** 5 B.T.A. 1177; 1927 BTA LEXIS 3668 - **Precedential status:** Published - **Opinion:** Opinion of the court by Marquette - **Judges:** Marquette - **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/4499270 ## Opinion text Marquette: This is a proceeding for the redetermination of, a deficiency in income tax for the years 1920 and 1921 in the amount of $166.23. The question involved is the amount of gain realized by the petitioner on the sale of certain real estate in the year 1921. FINDINGS OF FACT. The petitioner is an individual residing in Enid, Okla. In the year 1921 he sold for $15,000 a cértain tract of land, consisting of 160 acres, which he had acquired prior to March 1, 1913. The respondent determined that the value of the land on March 1, 1913, was $9,790 and that the petitioner realized a profit of $5,210 from the sale thereof; and he accordingly included that amount in the petitioner’s income for the year 1921. There is nothing in the record that would justify a finding that the value of the land on March 1, 1913, was other than as determined by the respondent. Judgment will be entered for the respondent. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4499270. Public record. Not legal advice.