Appeal of Blair , 5 B.T.A. 988 ( 1926 )

OPINION'.

Lansdon:

The petitioner has failed to prove the cost of the property, its value at March 1, 1913, the amounts expended in its repair for rental purposes, or the sale price. Lacking these essential factors for the determination of gain or loss, we approve the determination of the Commissioner.

Judgment will he entered for the Commissioner.