# McMurtrie v. Commissioner > United States Board of Tax Appeals · November 7, 1927 · 8 B.T.A. 1301 URL: https://www.frixlaw.com/law-library/cases/4500321 ## Case - **Full name:** ADNAH MCMURTRIE, v.. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** November 7, 1927 - **Citations:** 8 B.T.A. 1301; 1927 BTA LEXIS 2698 - **Precedential status:** Published - **Opinion:** Opinion of the court by Fossan - **Judges:** Fossan - **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/4500321 ## Opinion text *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. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4500321. Public record. Not legal advice.