Appeal of Mapes

Board of Tax Appeals

Appeal of Mapes

1 B.T.A. 855

CourtUnited States Board of Tax Appeals

DecidedMarch 23, 1925

DocketDocket No. 1044

StatusPublished

Cited by1 cases

This text of 1 B.T.A. 855 (Appeal of Mapes) 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 Mapes, 1 B.T.A. 855 (bta 1925).

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Opinion

[856]*856OPINION.

Trammell:

There is no evidence in this appeal as to the cost of the property; its value at the time of the conversion thereof from residential property into business property; the March 1,1913, value; or the sale price. The Board, therefore, has no facts before it on which it can base a decision that the determination of the Commissioner that no deductible loss was sustained from the sale of the property was in error.

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[856]*856OPINION.

Trammell:

There is no evidence in this appeal as to the cost of the property; its value at the time of the conversion thereof from residential property into business property; the March 1,1913, value; or the sale price. The Board, therefore, has no facts before it on which it can base a decision that the determination of the Commissioner that no deductible loss was sustained from the sale of the property was in error.

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Bluebook (online)

1 B.T.A. 855, Counsel Stack Legal Research, https://law.counselstack.com/opinion/appeal-of-mapes-bta-1925.

Opinion

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