Bernd v. Commissioner
4 B.T.A. 291, 1926 BTA LEXIS 2330
CourtUnited States Board of Tax Appeals
DecidedJuly 20, 1926
DocketDocket No. 3340.
StatusPublished
Cited by1 cases
This text of 4 B.T.A. 291 (Bernd v. Commissioner) 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
Bernd v. Commissioner, 4 B.T.A. 291, 1926 BTA LEXIS 2330 (bta 1926).
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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Related
Bernd v. Commissioner
4 B.T.A. 291 (Board of Tax Appeals, 1926)
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Bluebook (online)
4 B.T.A. 291, 1926 BTA LEXIS 2330, Counsel Stack Legal Research, https://law.counselstack.com/opinion/bernd-v-commissioner-bta-1926.