OPINION.
Tkammell :The only question involved in this case is what was the March 1, 1913, value of the property which was sold in 1920 for *912$180,000. From all the testimony introduced we are convinced that the March 1, 1913, value was at least $115,000 as claimed by the jieti-tioner. There was no other controversy in the case.
Judgment will be entered under Rule 50.