Case Name: May L. Tyler, Petitioner, v. Commissioner of Internal Revenue, Respondent
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1928-01-27
Citations: 10 B.T.A. 300
Docket Number: Docket No. 10722
Parties: May L. Tyler, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: 
Reporter: Reports of the United States Board of Tax Appeals
Volume: 10
Pages: 300–301

Head Matter:
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:
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.