Case Name: Appeal of MAIE KIMBALL MAPES
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1925-03-23
Citations: 1 B.T.A. 855
Docket Number: Docket No. 1044
Parties: Appeal of MAIE KIMBALL MAPES.
Judges: Before James, SteeNhageN, Teammell, and Tettssell.
Reporter: Reports of the United States Board of Tax Appeals
Volume: 1
Pages: 855–856

Head Matter:
Appeal of MAIE KIMBALL MAPES.
Docket No. 1044.
Submitted March 9, 1925;
decided March 23, 1925.
W. Frank GiFbs, Esq., for the Commissioner.
Before James, SteeNhageN, Teammell, and Tettssell.

Opinion:
OPINION.
Trammell:
There is no evidence in this appeal as to the cost of the property; its value at the time of the conversion thereof from residential property into business property; the March 1,1913, value; or the sale price. The Board, therefore, has no facts before it on which it can base a decision that the determination of the Commissioner that no deductible loss was sustained from the sale of the property was in error.