Appeal of Blair
Appeal of Blair
5 B.T.A. 988
Cases that cite this one
1 later published case cites this decision.
- Blair v. Commissioner (United States Board of Tax Appeals 1926)
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
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.