# Quaker Maid, Inc. v. Commissioner > United States Board of Tax Appeals · January 27, 1928 · 10 B.T.A. 301 URL: https://www.frixlaw.com/law-library/cases/4487726 ## Case - **Full name:** QUAKER MAID, INC., v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** January 27, 1928 - **Citations:** 10 B.T.A. 301; 1928 BTA LEXIS 4140 - **Precedential status:** Published - **Opinion:** Opinion of the court by Littleton - **Judges:** Littleton - **Cited by:** 0 later opinions in the Frix Law Library ## Citator (automated) - No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases. - Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4487726 ## Opinion text *302 OPINION. Littleton: The Board is of the opinion that the Commissioner was in error in reducing the earnings available for the payment of the dividends in question by the amount of the tentative income and profits tax computed upon the net income for the year prorated to the date of payment of the dividend. Appeal of L. S. Ayers & Co., 1 B. T. A. 1135; All America Cables, Inc., 10 B. T. A. 213. Judgment will be entered on 15 days'1 notice, under Rule 50. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4487726. Public record. Not legal advice.