
    JOHN M. BERND, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    Docket No. 3340.
    Decided July 20, 1926.
    
      J. E. Hughes, Esq., for tbe petitioner.
    
      L. 0. Mitchell, Esq., for tbe respondent.
    Before SteRnhagen, Littleton and Trussell.
    The Commissioner determined a deficiency of $1,322.78 for 1920, arising from tbe determination that tbe farm that tbe petitioner sold in 1920 was, on March 1,1913, worth $30,000. .
   FINDINGS OE' PACT.

On March 1,1913, the petitioner was the owner of a 240-acre farm, which he sold in 1920. On March 1, 1913, the fair market value of this farm was $37,500.

Judgment for the fetitioner. Order of re-determination will he entered on 15 days' notice, under Bule 50.  