Mapes v. Commissioner

Board of Tax Appeals

Mapes v. Commissioner

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

CourtUnited States Board of Tax Appeals

DecidedMarch 23, 1925

DocketDocket No. 1044.

StatusPublished

This text of 1 B.T.A. 855 (Mapes 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

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

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Opinion

[856]*856OPINION.

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]*856OPINION.

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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Bluebook (online)

1 B.T.A. 855, 1925 BTA LEXIS 2777, Counsel Stack Legal Research, https://law.counselstack.com/opinion/mapes-v-commissioner-bta-1925.

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