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