Court Opinion

ID: 6810389
Source: CourtListenerOpinion
Date Created: 2022-07-23 18:53:08.323759+00
Date Added: 2024-06-11T16:03:38.004814
License: Public Domain

*1331OPINION.
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.