Case: JOHN M. BERND, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Abbreviation: Bernd v. Commissioner
Decision Date: 1926-07-20
Docket Number: Docket No. 3340
Citation: 4 B.T.A. 291
Volume: 4
Reporter: Reports of the United States Board of Tax Appeals
Court: United States Board of Tax Appeals
Jurisdiction: United States
Parties: JOHN M. BERND, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: Before SteRnhagen, Littleton and Trussell.
Pages: 291–291

Head Matter:
JOHN M. BERND, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Docket No. 3340.
Decided July 20, 1926.
J. E. Hughes, Esq., for tbe petitioner.
L. 0. Mitchell, Esq., for tbe respondent.
Before SteRnhagen, Littleton and Trussell.

Opinion:
FINDINGS OE' PACT.
On March 1,1913, the petitioner was the owner of a 240-acre farm, which he sold in 1920. On March 1, 1913, the fair market value of this farm was $37,500.
Judgment for the fetitioner. Order of re-determination will he entered on 15 days' notice, under Bule 50.