Appeal of Mapes

Board of Tax Appeals

Appeal of Mapes

1 B.T.A. 855

United States Board of Tax Appeals·Decided March 23, 1925·No. Docket No. 1044·Published·Cited by 1 cases

Opinion

[856] OPINION.

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] OPINION.

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.

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

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Opinion

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