Case Name: Adnah McMurtrie, Petitioner, v. Commissioner of Internal Revenue, Respondent
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1927-11-07
Citations: 8 B.T.A. 1301
Docket Number: Docket No. 19740
Parties: Adnah McMurtrie, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: 
Reporter: Reports of the United States Board of Tax Appeals
Volume: 8
Pages: 1301–1302

Head Matter:
Adnah McMurtrie, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket No. 19740.
Promulgated November 7, 1927.
Adnah McMurtrie pro se.
W. F. Gibbs, Esq., for the respondent.

Opinion:
OPINION.
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.