United States Board of Tax Appeals February 17, 1931, Docket Nos. 31032, 47788 (George v. Commissioner)

*193OPINION.

Van Fossan:

The first question for determination is the fair market value as of March 1, 1913, of the lands sold by petitioner in the years 1923, 1924, 1925, and 1927.

*194The petitioner contends that since this land was sold on a front-foot basis its fair market value as of March 1, 1913, should be determined on the same basis.