Appeal of Blair
5 B.T.A. 988
United States Board of Tax Appeals·Decided December 31, 1926·No. Docket No. 1870·Published·Cited by 1 cases
Opinion
[989]*989OPINION'.
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.
Free access — add to your briefcase to read the full text and ask questions with AI
Appeal of Blair, 5 B.T.A. 988 (bta 1926).
5 B.T.A. 988 (Appeal of Blair) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Blair v. Commissioner
5 B.T.A. 988 (Board of Tax Appeals, 1926)