Daly v. Commissioner

Decided April 13, 1925

United States Board of Tax Appeals · decided 1925-04-13

Commissioner's determination approved because of taxpayer's failure to produce competent evidence in support of his contention.

Relies on Even Realty Co. v. Commissioner · Dorr v. Massachusetts Title Insurance

Good law ✅— No negative treatment on recordhow we know

Decided 1925-04-13

How this case has been cited

Cited by 8 later decisions — most recently February 1960

Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.

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¶1OPINION.

Marquette :

¶2The only evidence offered by the taxpayer to prove the value of the property herein on March 1, 1913, was an assessment by the City of New York for the year 1913, wherein the property in question was assessed at $10,000. Standing alone, we do not think this is competent evidence to prove value and it is ordinarily excluded by the courts when offered for such purpose. Dorr v. Massachusetts Title Ins. Co., 238 Mass. 490; 131 N. E. 191. Even though we assume the March 1, 1913, value claimed by the taxpayer, no evidence has been offered to show the depreciated value at the time of sale in 1920. See Appeal of Even Realty Co., 1 B. T. A. 355. The record fails to show error in the proposed assessment and the determination of the Commissioner must be approved.