Blair v. Commissioner
5 B.T.A. 988, 1926 BTA LEXIS 2720
Procedural entryThis page is a short order in Blair v. Commissioner. Read the opinion of the Court — 18 B.T.A. 69 →
Opinion
[989]*989OPINION'.
The petitioner has failed to prove the cost of the property, its value at March 1, 1913, the amounts expended in its repair for rental purposes, or the sale price. Lacking these essential factors for the determination of gain or loss, we approve the determination of the Commissioner.
Judgment will he entered for the Commissioner.
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Blair v. Commissioner, 5 B.T.A. 988, 1926 BTA LEXIS 2720 (bta 1926).
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Related
Appeal of Blair
5 B.T.A. 988 (Board of Tax Appeals, 1926)