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

> United States Board of Tax Appeals · January 9, 1936 · 33 B.T.A. 895

URL: https://www.frixlaw.com/law-library/cases/4495952

## Case

- **Full name:** RICHMOND, FREDERICKSBURG & POTOMAC RAILROAD COMPANY, <emphasis typestyle="it">v.</emphasis> COMMISSIONER OF INTERNAL REVENUE
- **Court:** United States Board of Tax Appeals
- **Decided:** January 9, 1936
- **Citations:** 33 B.T.A. 895; 1936 BTA LEXIS 810
- **Precedential status:** Published
- **Opinion:** Dissent by McMahon
- **Judges:** Fossan, McMahon, Murdock
- **Cited by:** 11 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/4495952

## Opinion text

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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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4495952. Public record. Not legal advice.