DocketNumber： Docket No. 19740
Citation Numbers： 8 B.T.A. 1301
Judges： Fossan
Filed Date： 11/7/1927
Status： Precedential
Modified Date： 7/23/2022
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.