Case Name: Louise R. Braunstein, Petitioner, v. Commissioner of Internal Revenue, Respondent
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1929-07-16
Citations: 16 B.T.A. 1330
Docket Number: Docket No. 13776
Parties: Louise R. Braunstein, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: 
Reporter: Reports of the United States Board of Tax Appeals
Volume: 16
Pages: 1330–1331

Head Matter:
Louise R. Braunstein, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket No. 13776.
Promulgated July 16, 1929.
John G. Hermann, Esg., for the petitioner.
Paul Peyton, Esg., for the respondent.

Opinion:
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.