McMurtrie v. Commissioner
8 B.T.A. 1301, 1927 BTA LEXIS 2698
United States Board of Tax Appeals·Decided November 7, 1927·No. Docket No. 19740.·Published·Cited by 1 cases
Opinion
[1302] OPINION.
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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McMurtrie v. Commissioner, 8 B.T.A. 1301, 1927 BTA LEXIS 2698 (bta 1927).
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McMurtrie v. Commissioner
8 B.T.A. 1301 (Board of Tax Appeals, 1927)