United States Board of Tax Appeals December 29, 1930, Docket No. 16618 (Camp v. Commissioner)

*964opiniopt.

Trussell:

There is no controversy as to the amount of $3,648.80 as representing the profit derived from the sale of 79.84 acres of land in 1920. The only issue is whether this petitioner still owned the said land in 1920, or whether he made a valid sale thereof to his son Samuel in 1918.