Opinion

Richmond, Fredericksburg & Potomac R.R. v. Commissioner

33 B.T.A. 895
1936 BTA LEXIS 810

Court: United States Board of Tax Appeals
Filed: Jan 9, 1936
Status: Published
Author: McMahon
On the bench: Fossan, McMahon, Murdock
Cited by: 11 cases

The opinion

McMahon,

dissenting: In my opinion the payments in question in this proceeding were in truth “ dividends ”, correctly denominated as such, and not interest. See the discussion in the second dissenting opinion, and the citations therein set forth, in Great Southern Life Insurance Co., 33 B. T. A. 512. Hence, the deduction of such payments from income should not be allowed.

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