United States Board of Tax Appeals May 28, 1927, Docket No. 6413. (Eggink v. Commissioner)

lead-opinion

*153OPINION.

Littleton:

The only issues in this proceeding upon which evidence was submitted are whether the Commissioner erred in his determination that the March 1, 1913, value of the petitioner’s undivided one-half interest in the farm was $145 an acre and whether the cancellation of the rental due for his one-half interest for the years 1913, 1914, and 1915, amounting to $1,440,