# Campbell v. Commissioner > United States Board of Tax Appeals · February 4, 1927 · 6 B.T.A. 60 URL: https://www.frixlaw.com/law-library/cases/4499813 ## Case - **Full name:** ARCHER MAYNARD CAMPBELL, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** February 4, 1927 - **Citations:** 6 B.T.A. 60; 1927 BTA LEXIS 3612 - **Precedential status:** Published - **Opinion:** Opinion of the court by Littleton - **Judges:** Littleton - **Cited by:** 1 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/4499813 ## Opinion text *61 OPINION. Littleton : Petitioner consistently kept his books and rendered his returns upon the accrual basis. When the directors of the Glamorgan Pipe & Foundry Co., of which he was chairman, by appropriate resolution in December, 1922, declared the cash dividend, petitioner accrued his proportion thereof upon his books as income and reported the same in his income-tax return- for the year 1922. It is not claimed by the Commissioner and there is nothing to indicate that the method of accounting employed by petitioner in keeping his books of account, in accordance with which his return was filed, did not clearly reflect his income. We therefore approve the petitioner’s treatment of the dividend as income in 1922. Judgment will be entered on 15 days' notice, wader Rule 50. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4499813. Public record. Not legal advice.