Tyler v. Commissioner
10 B.T.A. 300, 1928 BTA LEXIS 4139
United States Board of Tax Appeals·Decided January 27, 1928·No. Docket No. 10722.·Published·Cited by 1 cases
Opinion
[301]*301OPINION.
We are satisfied from the expert testimony that the property in question had a value as of March 1, 1913, of $45,000, based upon sales of adjacent property at or about that time, and that the respondent erred in determining a value of $33,000.
Judgment will be entered on 15 days’ notice, under Rule 50.
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Tyler v. Commissioner, 10 B.T.A. 300, 1928 BTA LEXIS 4139 (bta 1928).
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Tyler v. Commissioner
10 B.T.A. 300 (Board of Tax Appeals, 1928)