Appeal of Blair
5 B.T.A. 988
CourtUnited States Board of Tax Appeals
DecidedDecember 31, 1926
DocketDocket No. 1870
StatusPublished
Cited by1 cases
This text of 5 B.T.A. 988 (Appeal of Blair) is published on Counsel Stack Legal Research, covering United States Board of Tax Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Appeal of Blair, 5 B.T.A. 988 (bta 1926).
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.
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Related
Blair v. Commissioner
5 B.T.A. 988 (Board of Tax Appeals, 1926)
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Bluebook (online)
5 B.T.A. 988, Counsel Stack Legal Research, https://law.counselstack.com/opinion/appeal-of-blair-bta-1926.