Case: S. Livingston Mather, Petitioner, v. Commissioner of Internal Revenue, Respondent
Abbreviation: Mather v. Commissioner
Decision Date: 1930-02-10
Docket Number: Docket No. 32421
Citation: 18 B.T.A. 1068
Volume: 18
Reporter: Reports of the United States Board of Tax Appeals
Court: United States Board of Tax Appeals
Jurisdiction: United States
Parties: S. Livingston Mather, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: 
Pages: 1068–1069

Head Matter:
S. Livingston Mather, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket No. 32421.
Promulgated February 10, 1930.
J. Kiley, Esq., for the respondent.

Opinion:
OPINION.
Artjndell :
The foregoing facts have been' found from the admissions contained in respondent's answer and a stipulation filed. No evidence was offered to show that the amounts covered by the dividend checks were not unqualifiedly subject to petitioner's demand in the year in which the respondent included them in income. See section 201 (e), Revenue Act of 1921. The respondent's determination must accordingly be affirmed. Cf. Hiram C. Wilson, 17 B. T. A. 976; Commissioner v. Bingham, 35 Fed. (2d) 503.
Decision will he entered for the respondent.