# Braunstein v. Commissioner > United States Board of Tax Appeals · July 19, 1929 · 16 B.T.A. 1330 URL: https://www.frixlaw.com/law-library/cases/4489412 ## Case - **Full name:** LOUISE R. BRAUNSTEIN, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** July 19, 1929 - **Citations:** 16 B.T.A. 1330; 1929 BTA LEXIS 2387 - **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/4489412 ## Opinion text *1331 OPINION. Littleton: Upon the facts disclosed by the record, we are of opinion that the dividends in question in this proceeding were not unqualifiedly subject to the demand- of petitioner in 1923 and that she, therefore, properly reported the amount thereof as income for 1924. Robert W. Bingham, 8 B. T. A. 603; A. E. Potter, 10 B. T. A. 563; Emily D. Proctor, 11 B. T. A. 235. Judgment will be entered under Rule 50. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4489412. Public record. Not legal advice.