Opinion

Moore v. Commissioner

42 B.T.A. 949
1940 BTA LEXIS 933

Court: United States Board of Tax Appeals
Filed: Oct 10, 1940
Status: Published
Author: Aetjndell
On the bench: Steknhagen, Lurch, Aetjndell
Cited by: 0 cases

The opinion

Aetjndell,

dissenting: Confessing with the majority an inability to satisfactorily distinguish this case from Long v. United States, 66 Ct. Cls. 475, and being of the opinion that that case correctly decides the question of the taxability of the dividends on the stock in escrow, I think the opinion in this case improperly holds the dividends taxable to the petitioner.

Lurch agrees with this dissent.

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