Braunstein v. Commissioner

Board of Tax Appeals

Braunstein v. Commissioner

16 B.T.A. 1330

CourtUnited States Board of Tax Appeals

DecidedJuly 16, 1929

DocketDocket No. 13776

StatusPublished

This text of 16 B.T.A. 1330 (Braunstein v. Commissioner) is published on Counsel Stack Legal Research, covering United States Board of Tax Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Braunstein v. Commissioner, 16 B.T.A. 1330 (bta 1929).

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Opinion

[1331]*1331OPINION.

Littleton:

Upon the facts disclosed by the record, we are of opinion that the dividends in question in this proceeding were not unqualifiedly subject to the demand- of petitioner in 1923 and that she, therefore, properly reported the amount thereof as income for 1924. Robert W. Bingham, 8 B. T. A. 603; A. E. Potter, 10 B. T. A. 563; Emily D. Proctor, 11 B. T. A. 235.

Judgment will be entered under Rule 50.

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[1331]*1331OPINION.

Littleton:

Upon the facts disclosed by the record, we are of opinion that the dividends in question in this proceeding were not unqualifiedly subject to the demand- of petitioner in 1923 and that she, therefore, properly reported the amount thereof as income for 1924. Robert W. Bingham, 8 B. T. A. 603; A. E. Potter, 10 B. T. A. 563; Emily D. Proctor, 11 B. T. A. 235.

Judgment will be entered under Rule 50.

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Bluebook (online)

16 B.T.A. 1330, Counsel Stack Legal Research, https://law.counselstack.com/opinion/braunstein-v-commissioner-bta-1929.