United States Board of Tax Appeals January 25, 1927, Docket No. 7705. (Capitol Park Hotel Corp. v. Commissioner)

lead-opinion

*1161OFINION.

Sternhagen:

The evidence consists of the testimony of three witnesses who described the building and the surrounding conditions affecting its probable life and usefulness and within their qualifications expressed their opinions in respect thereof. This being a question of fact, it is unnecessary to set forth the supporting evidence.