Weisberger v. Commissioner
United States Board of Tax Appeals
Respondent sustained in treating as liquidating dividends the excess over the cost of corporate stock of the amounts received by petitioner from the corporation, including advances made to him in prior years.
1Opinion of the Court
SAM WEISBERGER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Weisberger v. Commissioner
Docket No. 56195.
United States Board of Tax Appeals
29 B.T.A. 83; 1933 BTA LEXIS 1003;
October 6, 1933, Promulgated
Respondent sustained in treating as liquidating dividends the excess over the cost of corporate stock of the amounts received by petitioner from the corporation, including advances made to him in prior years.
Louis E. Spiegler, Esq., and N. Norman Mayer, Esq., for the petitioner.
Frank A. Surine, Esq., for the respondent.
GOODRICH
In this proceeding, contesting respondent's…
2Cases cited1 opinion
- Weisberger v. CommissionerUnited States Board of Tax Appeals · 1933