Estate of Blow v. Commissioner
Estate of Blow v. Commissioner
16 B.T.A. 872
Cases that cite this one
1 later published case cites this decision.
- Blow v. Commissioner (United States Board of Tax Appeals 1929)
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 sole question is one of fact as to the value, for estate-tax purposes, of property owned by George P. Blow at Yorktown, Va., at the date of his death, November 20,1922.
From all the evidence in the case we have determined as a fact that the property had a value as of November 20, 1922, of $35,000.
Judgment will he entered under Rule 50.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.