OSBORN v. UNITED STATES

No. L-289.

54 F.2d 824 (1931)

OSBORN v. UNITED STATES.

Court of Claims.

December 7, 1931.


Attorney(s) appearing for the Case

Raymond H. Berry and Arthur R. Wood, both of Detroit, Mich. (C. Frederic Stanton, of Detroit, Mich., on the brief), for plaintiff.

Bradley B. Gilman, of Washington, D. C., and Charles B. Rugg, Asst. Atty. Gen., for the United States.

Before BOOTH, Chief Justice, and GREEN, LITTLETON, WILLIAMS, and WHALEY, Judges.


WHALEY, Judge.

The sole question involved in this case is the fair market value of a tract of land as of March 1, 1913. Prior to 1913 the plaintiff was the owner of certain real property on the outskirts of the city of Lansing, Mich., more particularly described in the special findings of fact.

During the year 1919 the plaintiff sold the tract of land and made his income tax return for that year in which he placed the fair market value of the property as of...

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