Case Name: G. F. Heublein, Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1928-10-10
Citations: 13 B.T.A. 911
Docket Number: Docket No. 13125
Parties: G. F. Heublein, Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: 
Reporter: Reports of the United States Board of Tax Appeals
Volume: 13
Pages: 911–912

Head Matter:
G. F. Heublein, Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket No. 13125.
Promulgated October 10, 1928.
Benedict M. Holden, Esq., and T. J. Birmingham, Esq., for the petitioner.
J. E. Marshall, Esq., and Maurice Parshall, Esq., for the respondent.

Opinion:
OPINION.
Tkammell :
The only question involved in this case is what was the March 1, 1913, value of the property which was sold in 1920 for $180,000. From all the testimony introduced we are convinced that the March 1, 1913, value was at least $115,000 as claimed by the jieti-tioner. There was no other controversy in the case.
Judgment will be entered under Rule 50.