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Braunstein v. Commissioner

16 B.T.A. 1330
Procedural entryThis page is a short order in Braunstein v. Commissioner. Read the opinion of the Court — 16 B.T.A. 1330 →
United States Board of Tax Appeals·Decided July 16, 1929·No. Docket No. 13776·Published

Opinion

[1331] OPINION.

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

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