Baer v. Commissioner

APPEAL OF EMILIE BAER AND MARK HYMAN, AS EXECUTORS AND TRUSTEES UNDER THE WILL OF MORRIS B. BAER, DECEASED.

Baer v. Commissioner

Docket No. 3532.

United States Board of Tax Appeals

3 B.T.A. 881; 1926 BTA LEXIS 2545;

February 18, 1926, Decided Submitted August 10, 1925.

Value of real estate for estate-tax purposes determined.

Charles E. Scribner, Esq., for the taxpayer.

Frank T. Horner, Esq., for the Commissioner.

LITTLETON

Before JAMES, LITTLETON, SMITH, and TRUSSELL.

This appeal is from the determination of a deficiency in estate tax in the amount of $13,213.91, arising from an increase by the…