Appeal of Mapes
Appeal of Mapes
1 B.T.A. 855
Cases that cite this one
1 later published case cites this decision.
- Mapes v. Commissioner (United States Board of Tax Appeals 1925)
This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.
Opinion of the Court
There is no evidence in this appeal as to the cost of the property; its value at the time of the conversion thereof from residential property into business property; the March 1,1913, value; or the sale price. The Board, therefore, has no facts before it on which it can base a decision that the determination of the Commissioner that no deductible loss was sustained from the sale of the property was in error.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.