# Blair v. Commissioner

> United States Board of Tax Appeals · December 31, 1926 · 5 B.T.A. 988

URL: https://www.frixlaw.com/law-library/cases/4499571

## Case

- **Full name:** APPEAL OF J. W. BLAIR, ADMINISTRATOR, ESTATE OF W. A. BLAIR.
- **Court:** United States Board of Tax Appeals
- **Decided:** December 31, 1926
- **Citations:** 5 B.T.A. 988; 1926 BTA LEXIS 2720
- **Precedential status:** Published
- **Opinion:** Opinion of the court by Lansdon
- **Judges:** Lansdon
- **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/4499571

## Opinion text

*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.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4499571. Public record. Not legal advice.