United States Board of Tax Appeals September 28, 1928, Docket No. 13096. (Andrews v. Commissioner)

lead-opinion

*653OPINION.

Abxj ndell :

In support of their claim for a lower valuation on the 6 per cent mortgage bonds of the Madison Avenue Offices, Inc., the petitioners presented the oral testimony of two witnesses with considerable experience in the appraisal of stocks and bonds, and also, by agreement of counsel for the parties, introduced into the record the affidavits of the president of