Baker v. Commissioner
United States Board of Tax Appeals
In 1926 the decedent received $665,000 dividends from the New Jersey General Security Co. Held, that the entire amount received constituted taxable dividends.
1Opinion of the Court
GEORGE F. BAKER, JR., EXECUTOR OF THE ESTATE OF GEORGE F. BAKER, SR., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Baker v. Commissioner
Docket No. 52097.
United States Board of Tax Appeals
28 B.T.A. 704; 1933 BTA LEXIS 1085;
July 18, 1933, Promulgated
In 1926 the decedent received $665,000 dividends from the New Jersey General Security Co. Held, that the entire amount received constituted taxable dividends.
R. N. Anderson, Esq., for the petitioner.
Harold Allen, Esq., and L. H. Rushbrook, Esq., for the respondent.
SMITH
The respondent has determined a deficiency in income tax of the…
2Cases cited1 opinion
- Baker v. CommissionerUnited States Board of Tax Appeals · 1933