Case Name: Estate of George P. Blow, Adele M. Blow and George W. Blow, Administrators, Petitioner, v. Commissioner of Internal Revenue, Respondent
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1929-06-03
Citations: 16 B.T.A. 872
Docket Number: Docket No. 30077
Parties: Estate of George P. Blow, Adele M. Blow and George W. Blow, Administrators, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: 
Reporter: Reports of the United States Board of Tax Appeals
Volume: 16
Pages: 872–875

Head Matter:
Estate of George P. Blow, Adele M. Blow and George W. Blow, Administrators, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket No. 30077.
Promulgated June 3, 1929.
8. M. Rinaker, Esq., for the petitioner.
L. 8. Pendleton, Esq., for the respondent.

Opinion:
OPINION.
Siefkin :
The sole question is one of fact as to the value, for estate-tax purposes, of property owned by George P. Blow at Yorktown, Va., at the date of his death, November 20,1922.
From all the evidence in the case we have determined as a fact that the property had a value as of November 20, 1922, of $35,000.
Judgment will he entered under Rule 50.