Case ID: bta_10/html/0300-01.html
Source: Caselaw Access Project
Author: {"author": "MoeRis :", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

May L. Tyler, Petitioner, v. Commissioner of Internal Revenue, Respondent.
    Docket No. 10722.
    Promulgated January 27, 1928.
    
      Elliott W. Sndth, Esq., and H. W. Wood, Esq., for the petitioner.
    
      R. A. Littleton, Esq., for the respondent.
   OPINION.

MoeRis :

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.