# Chaplin v. Commissioner > United States Board of Tax Appeals · February 24, 1942 · 46 B.T.A. 385 URL: https://www.frixlaw.com/law-library/cases/4498950 ## Case - **Full name:** CHARLES CHAPLIN, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** February 24, 1942 - **Citations:** 46 B.T.A. 385; 1942 BTA LEXIS 872 - **Precedential status:** Published - **Opinion:** Dissent by Sternhagen - **Judges:** Sternhagen, Leech, Mellott - **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/4498950 ## Opinion text SteRnhagen, dissenting: In my opinion, the amount received by petitioner from the escrow agent which was attributable to the accumulated dividends which the escrow agent had received from the corporation was not received by petitioner as dividends and is not the subject of normal tax credit. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4498950. Public record. Not legal advice.