McMurtrie v. Commissioner

Board of Tax Appeals

McMurtrie v. Commissioner

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

CourtUnited States Board of Tax Appeals

DecidedNovember 7, 1927

DocketDocket No. 19740.

StatusPublished

Cited by1 cases

This text of 8 B.T.A. 1301 (McMurtrie 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

McMurtrie v. Commissioner, 8 B.T.A. 1301, 1927 BTA LEXIS 2698 (bta 1927).

Pincite

Opinion

[1302]*1302OPINION.

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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