
    George B. France, Executor, Estate of George Henry France, Petitioner, v. Commissioner of Internal Revenue, Respondent.
    Docket No. 28558.
    Promulgated December 6, 1929.
    
      H. H. Stipp, Esg., for the petitioner. -
    
      Arthur H. Murray, Esq., for the respondent.
   OPINION.

Lansdon:

After a careful consideration of all the evidence adduced, we are of the opinion that at April 4, 1924, the property in question had a value of $75,000.

Decision will ~be rendered for the petitioner, under Rule 50.  