United States Board of Tax Appeals, 1925

Appeal of Mapes

Appeal of Mapes
United States Board of Tax Appeals · Decided March 23, 1925 · James, Steenhagen, Teammell, Tettssell, Trammell
1 B.T.A. 855
Appeal of Mapes

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1 later published case cites this decision.

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Opinion of the Court

*856OPINION.

Trammell:

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.