Case: George B. France, Executor, Estate of George Henry France, Petitioner, v. Commissioner of Internal Revenue, Respondent
Abbreviation: France v. Commissioner
Decision Date: 1929-12-06
Docket Number: Docket No. 28558
Citation: 18 B.T.A. 442
Volume: 18
Reporter: Reports of the United States Board of Tax Appeals
Court: United States Board of Tax Appeals
Jurisdiction: United States
Parties: George B. France, Executor, Estate of George Henry France, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: 
Pages: 442–443

Head Matter:
George B. France, Executor, Estate of George Henry France, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket No. 28558.
Promulgated December 6, 1929.
H. H. Stipp, Esg., for the petitioner. -
Arthur H. Murray, Esq., for the respondent.

Opinion:
OPINION.
Lansdon:
After a careful consideration of all the evidence adduced, we are of the opinion that at April 4, 1924, the property in question had a value of $75,000.
Decision will ~be rendered for the petitioner, under Rule 50.