Baer v. Commissioner

*883OPINION-.

Littleton: This appeal presents two questions of fact. First, the value at the death of Morris B. Baer of his interest in the several parcels of real estate listed in the findings of fact, and, second, whether the value of a fractional interest in a parcel of real estate is less than the same fractional part of the value of the entire parcel. As to both of these questions, the testimony of the witness for the executors and the witnesses for the Commissioner is in conflict.

In support of their contention as to the value of the real estate, the executors introduced as a witness the…