# Campbell v. Commissioner > United States Board of Tax Appeals · October 29, 1927 · 8 B.T.A. 1076 URL: https://www.frixlaw.com/law-library/cases/4500268 ## Case - **Full name:** H. L. CAMPBELL, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** October 29, 1927 - **Citations:** 8 B.T.A. 1076; 1927 BTA LEXIS 2741 - **Precedential status:** Published - **Opinion:** Opinion of the court by Sterniiagen - **Judges:** Morris, Love, Sterniiagen - **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/4500268 ## Opinion text *1077 OPINION. Sterniiagen: The Board has recently reversed the Commissioner in a similar situation, Robert W. Bingham, 8 B. T. A. 603, and it is unnecessary to set forth here the reasons for the decision. It may be said, however, as to the present case, that the stipulated facts show only that the dividend was declared and made payable in 1923 and check was mailed in that year. This is not, as a matter of law, the equivalent of saying that “ the cash or other property is unqualifiedly made subject to his demand.” It may be the skeleton, but more evidence would be needed to fill out the body of the statute. Reviewed by the Board. Judgment of no deficiency will be entered for the petitioner. Morris and Love dissent. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4500268. Public record. Not legal advice.