Mapes v. Commissioner

Board of Tax Appeals

Mapes v. Commissioner

1 B.T.A. 855, 1925 BTA LEXIS 2777

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

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.

Free access — add to your briefcase to read the full text and ask questions with AI

[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.

Mapes v. Commissioner, 1 B.T.A. 855, 1925 BTA LEXIS 2777 (bta 1925).

Pincite

1 B.T.A. 855 (Mapes v. Commissioner) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Opinion

Related