# Alvord v. Commissioner

> United States Board of Tax Appeals · June 25, 1925 · 2 B.T.A. 168

URL: https://www.frixlaw.com/law-library/cases/4622961

## Case

- **Full name:** APPEAL OF F. B. ALVORD.
- **Court:** United States Board of Tax Appeals
- **Decided:** June 25, 1925
- **Citations:** 2 B.T.A. 168; 1925 BTA LEXIS 2519
- **Precedential status:** Published
- **Opinion:** Opinion
- **Judges:** James, Littleton, Smith, Teussell
- **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/4622961

## Opinion text

APPEAL OF F. B. ALVORD.
Alvord v. Commissioner
Docket No. 2132.
United States Board of Tax Appeals
2 B.T.A. 168 ; 1925 BTA LEXIS 2519 ;
June 25, 1925 , Decided Submitted May 28, 1925 .
*2519 M. N. Fisher, Esq., for the Commissioner.
Before JAMES, LITTLETON, SMITH, and TRUSSELL.
This is an appeal from the determination of a deficiency in income tax for the year 1922 in an amount not stated in the petition, but said to be less than $10,000. The taxpayer claims a loss arising from the sale of property.
FINDINGS OF FACT.
During the year 1900 the taxpayer acquired and thereafter operated a family hotel in East Orange, N.J. During the year 1922 the entire property, including buildings, furnishings, and the good will of the business, was sold for $119,570. The actual cost of the property so disposed of was, to the date of sale, $117,629.42. The depreciated value of the property was $115,203.70 at the time of sale. The March 1, 1913, value of the property, inclusive of good will of the business, was $155,869.30.
DECISION.
The determination of the Commissioner is approved.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4622961. Public record. Not legal advice.