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