Wharton v. Commissioner

Board of Tax Appeals

Wharton v. Commissioner

13 B.T.A. 302, 1928 BTA LEXIS 3269

CourtUnited States Board of Tax Appeals

DecidedSeptember 10, 1928

DocketDocket No. 26439.

StatusPublished

Cited by1 cases

This text of 13 B.T.A. 302 (Wharton 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

Wharton v. Commissioner, 13 B.T.A. 302, 1928 BTA LEXIS 3269 (bta 1928).

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Opinion

[303]*303OPINION.

Lansdon :

The petitioners here support their valuation of $15,000 for the land in question by the testimony of three witnesses — a real estate dealer who knows the tract and has bought and sold farm lands in western Iowa for many years, and two sons of the decedent, each of whom owns several tracts of farm land in Iowa and other western States. Upon the evidence we base our conclusion that the tract in question had a value not in excess of $15,000 at May 7,1924.

Decision will be entered for the petitioners.

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[303]*303OPINION.

Lansdon :

The petitioners here support their valuation of $15,000 for the land in question by the testimony of three witnesses — a real estate dealer who knows the tract and has bought and sold farm lands in western Iowa for many years, and two sons of the decedent, each of whom owns several tracts of farm land in Iowa and other western States. Upon the evidence we base our conclusion that the tract in question had a value not in excess of $15,000 at May 7,1924.

Decision will be entered for the petitioners.

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Bluebook (online)

13 B.T.A. 302, 1928 BTA LEXIS 3269, Counsel Stack Legal Research, https://law.counselstack.com/opinion/wharton-v-commissioner-bta-1928.

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