Opinion

Blair v. Commissioner

  • 5 B.T.A. 988
  • 1926 BTA LEXIS 2720
Court
United States Board of Tax Appeals
Filed
Dec 31, 1926
Status
Published
Author
Lansdon
On the bench
Lansdon
Cited by
0 cases

The opinion

*989 OPINION'.

Lansdon:

The petitioner has failed to prove the cost of the property, its value at March 1, 1913, the amounts expended in its repair for rental purposes, or the sale price. Lacking these essential factors for the determination of gain or loss, we approve the determination of the Commissioner.

Judgment will he entered for the Commissioner.

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.

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