Case Name: Appeal of J. W. Blair, Administrator, Estate of W. A. Blair
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1926-12-31
Citations: 5 B.T.A. 988
Docket Number: Docket No. 1870
Parties: Appeal of J. W. Blair, Administrator, Estate of W. A. Blair.
Judges: 
Reporter: Reports of the United States Board of Tax Appeals
Volume: 5
Pages: 988–989

Head Matter:
Appeal of J. W. Blair, Administrator, Estate of W. A. Blair.
Docket No. 1870.
Promulgated December 31, 1926.
W. E. Bak'd, C. P. A., for the petitioner.
Robert A. Littleton, Esq., for the Commissioner.

Opinion:
OPINION'.
Lansdon:
The petitioner has failed to prove the cost of the property, its value at March 1, 1913, the amounts expended in its repair for rental purposes, or the sale price. Lacking these essential factors for the determination of gain or loss, we approve the determination of the Commissioner.
Judgment will he entered for the Commissioner.