Opinion

McMurtrie v. Commissioner

8 B.T.A. 1301
1927 BTA LEXIS 2698

Court: United States Board of Tax Appeals
Filed: Nov 7, 1927
Status: Published
Author: Fossan
On the bench: Fossan
Cited by: 0 cases
Authority: More cited than 66.0%

The opinion

*1302 OPINION.

Van Fossan:

The facts in this case bring it squarely within the holding of the Board in Robert W. Bingham v. Commissioner, 8 B. T. A. 603, promulgated October 8, 1927. Following the reasoning of that decision it is held that the dividend was not income until actually received on January 2, 1924. Under the terms of the stipulation of the parties there is no deficiency.

Eeviewed by the Board.

Judgment will be entered for the petitioner.

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