United States Board of Tax Appeals, 1926

Appeal of Blair

United States Board of Tax Appeals · Decided December 31, 1926 · Lansdon

5 B.T.A. 988

Opinion of the Court

*989OPINION'.

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.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.