Tyler v. Commissioner
10 B.T.A. 300
This text of 10 B.T.A. 300 (Tyler 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
Tyler v. Commissioner, 10 B.T.A. 300 (bta 1928).
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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Bluebook (online)
10 B.T.A. 300, Counsel Stack Legal Research, https://law.counselstack.com/opinion/tyler-v-commissioner-bta-1928.