Bernd v. Commissioner
4 B.T.A. 291, 1926 BTA LEXIS 2330
United States Board of Tax Appeals·Decided July 20, 1926·No. Docket No. 3340.·Published·Cited by 1 cases
Opinion
FINDINGS OE' PACT.
On March 1,1913, the petitioner was the owner of a 240-acre farm, which he sold in 1920. On March 1, 1913, the fair market value of this farm was $37,500.
Judgment for the fetitioner. Order of re-determination will he entered on 15 days' notice, under Bule 50.
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Bernd v. Commissioner, 4 B.T.A. 291, 1926 BTA LEXIS 2330 (bta 1926).
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Bernd v. Commissioner
4 B.T.A. 291 (Board of Tax Appeals, 1926)