# Moore v. Commissioner > United States Board of Tax Appeals · October 10, 1940 · 42 B.T.A. 949 URL: https://www.frixlaw.com/law-library/cases/4498259 ## Case - **Full name:** FAY HARVEY MOORE, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** October 10, 1940 - **Citations:** 42 B.T.A. 949; 1940 BTA LEXIS 933 - **Precedential status:** Published - **Opinion:** Dissent by Aetjndell - **Judges:** Steknhagen, Lurch, Aetjndell - **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/4498259 ## Opinion text 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. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4498259. Public record. Not legal advice.