Appeal of Dehnke

Board of Tax Appeals

Appeal of Dehnke

2 B.T.A. 1222

CourtUnited States Board of Tax Appeals

DecidedNovember 6, 1925

DocketDocket No. 420

StatusPublished

Cited by1 cases

This text of 2 B.T.A. 1222 (Appeal of Dehnke) 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 Dehnke, 2 B.T.A. 1222 (bta 1925).

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Opinion

OPINION.

Marquette:

We are unable to determine from the evidence presented the fair market value of the property in question as of March 1, 1913, or the cost of improvements and additions since that time. The testimony consisted of estimates by the taxpayer, not based [1223]*1223on his recollection of cost, and contains nothing upon which we would feel justified in overturning the Commissioner’s findings. No books or records of any kind were introduced in evidence, and the evidence of record leaves the March 1, 1913, value and the amount of additions and improvements a matter of speculation.

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OPINION.

Marquette:

We are unable to determine from the evidence presented the fair market value of the property in question as of March 1, 1913, or the cost of improvements and additions since that time. The testimony consisted of estimates by the taxpayer, not based [1223]*1223on his recollection of cost, and contains nothing upon which we would feel justified in overturning the Commissioner’s findings. No books or records of any kind were introduced in evidence, and the evidence of record leaves the March 1, 1913, value and the amount of additions and improvements a matter of speculation.

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Bluebook (online)

2 B.T.A. 1222, Counsel Stack Legal Research, https://law.counselstack.com/opinion/appeal-of-dehnke-bta-1925.

Opinion

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