# 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/4625227 ## Case - **Full name:** JOHN M. BERND, v. 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 - **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/4625227 ## Opinion text JOHN M. BERND, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Bernd v. Commissioner Docket No. 3340. United States Board of Tax Appeals 4 B.T.A. 291 ; 1926 BTA LEXIS 2330 ; July 20, 1926 , Decided *2330 J. E. Hughes, Esq., for the petitioner. L. C. Mitchell, Esq., for the respondent. *291 Before STERNHAGEN, LITTLETON and TRUSSELL. The Commissioner determined a deficiency of $1,322.78 for 1920, arising from the determination that the farm that the petitioner sold in 1920 was, on March 1, 1913, worth $30,000. FINDINGS OF FACT. 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 petitioner. Order of redetermination will be entered on 15 days' notice, under Rule 50. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4625227. Public record. Not legal advice.