Case: Appeal of WILLIAM A. DALY, Administrator of EDWIN A. BECK, Deceased
Abbreviation: Appeal of Daly
Decision Date: 1925-04-13
Docket Number: Docket No. 563
Citation: 1 B.T.A. 993
Volume: 1
Reporter: Reports of the United States Board of Tax Appeals
Court: United States Board of Tax Appeals
Jurisdiction: United States
Parties: Appeal of WILLIAM A. DALY, Administrator of EDWIN A. BECK, Deceased.
Judges: Before Ivins, Korner, and Marquette.
Pages: 993–994

Head Matter:
Appeal of WILLIAM A. DALY, Administrator of EDWIN A. BECK, Deceased.
Docket No. 563.
Submitted January 26, 1925;
decided April 13, 1925.
'William A. Daly, Esq., for the taxpayer.
John D. Foley, Esq., for the Commissioner.
Before Ivins, Korner, and Marquette.

Opinion:
OPINION.
Marquette :
The only evidence offered by the taxpayer to prove the value of the property herein on March 1, 1913, was an assessment by the City of New York for the year 1913, wherein the property in question was assessed at $10,000. Standing alone, we do not think this is competent evidence to prove value and it is ordinarily excluded by the courts when offered for such purpose. Dorr v. Massachusetts Title Ins. Co., 238 Mass. 490; 131 N. E. 191. Even though we assume the March 1, 1913, value claimed by the taxpayer, no evidence has been offered to show the depreciated value at the time of sale in 1920. See Appeal of Even Realty Co., 1 B. T. A. 355. The record fails to show error in the proposed assessment and the determination of the Commissioner must be approved.