2 B.T.A. 1222

Appeal of GUSTAVE H. DEHNKE.

Docket No. 420.

Submitted July 15, 1925.

Decided November 6, 1925.

Jacob Auer, G. P. A., for the taxpayer.

Willis D. Nanee, Esq., for the Commissioner.

Before Marquette and MoREis.

OPINION.

Marquette:

We are unable to determine from the evidence presented the fair market value of the property in question as of March 1, 1913, or the cost of improvements and additions since that time. The testimony consisted of estimates by the taxpayer, not based *1223on his recollection of cost, and contains nothing upon which we would feel justified in overturning the Commissioner’s findings. No books or records of any kind were introduced in evidence, and the evidence of record leaves the March 1, 1913, value and the amount of additions and improvements a matter of speculation.

Appeal of Dehnke
2 B.T.A. 1222

Case Details

Name
Appeal of Dehnke
Decision Date
Nov 6, 1925
Citations

2 B.T.A. 1222

Jurisdiction
United States

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