Quaker Maid, Inc. v. Commissioner
10 B.T.A. 301, 1928 BTA LEXIS 4140
United States Board of Tax Appeals·Decided January 27, 1928·No. Docket No. 11421.·Published·Cited by 1 cases
Opinion
[302] OPINION.
The Board is of the opinion that the Commissioner was in error in reducing the earnings available for the payment of the dividends in question by the amount of the tentative income and profits tax computed upon the net income for the year prorated to the date of payment of the dividend. Appeal of L. S. Ayers & Co., 1 B. T. A. 1135; All America Cables, Inc., 10 B. T. A. 213.
Judgment will be entered on 15 days'1 notice, under Rule 50.
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Quaker Maid, Inc. v. Commissioner, 10 B.T.A. 301, 1928 BTA LEXIS 4140 (bta 1928).
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Quaker Maid, Inc. v. Commissioner
10 B.T.A. 301 (Board of Tax Appeals, 1928)