# Girard Trust Co. v. Commissioner > United States Board of Tax Appeals · July 12, 1935 · 32 B.T.A. 926 URL: https://www.frixlaw.com/law-library/cases/4495740 ## Case - **Full name:** GIRARD TRUST COMPANY, RICHARD D. WOOD, 2D, AND THEODORE v. WOOD, ADMINISTRATORS D.B.N.C.T.A. OF THE ESTATE OF STUART WOOD, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** July 12, 1935 - **Citations:** 32 B.T.A. 926; 1935 BTA LEXIS 868 - **Precedential status:** Published - **Opinion:** Dissent by Leech - **Judges:** Sternhagen, Seawell, Black, Agree, Leech - **Cited by:** 3 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/4495740 ## Opinion text Leech:, dissenting: I think the distribution in redemption of stock, upon which that part of the tax deficiency arose involved in the first issue here, occurred at “ such time and in such manner ” as to make it “ essentially equivalent to the distribution of a taxable dividend ”, and that it was therefore taxable within section 115 (g) of the Revenue Act of 1928. Black, SteRNhageN, and TukNer agree with this dissent. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4495740. Public record. Not legal advice.