# Kavanaugh v. Commissioner > United States Board of Tax Appeals · February 24, 1927 · 6 B.T.A. 298 URL: https://www.frixlaw.com/law-library/cases/4499717 ## Case - **Full name:** MARY E. KAVANAUGH, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** February 24, 1927 - **Citations:** 6 B.T.A. 298; 1927 BTA LEXIS 3549 - **Precedential status:** Published - **Opinion:** Opinion of the court by Littleton - **Judges:** Littleton - **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/4499717 ## Opinion text OPINION. Littleton: The facts in this proceeding are stipulated and the only issue presented is whether the liquidating dividend in excess of the cost of the 17 shares of stock of the Kavanaugh-Farrell Co., which was dissolved in 1920, is subject to the normal tax. The Commissioner held that it was and the petitioner claims that this was an error. The Board has heretofore held that under the provisions of the Revenue Act of 1918 a liquidating dividend is subject to both the normal and surtax. See Appeal of John K. Greenwood, 1 B. T. A. 291, and Appeal of J. E. Chandler, 3 B. T. A. 146. Judgment will be entered for the Commissioner. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4499717. Public record. Not legal advice.