Crellin v. Commissioner
United States Board of Tax Appeals
Held, on the evidence that the dividends involved herein were cash dividends and not stock dividends.
1Opinion of the Court
*241OPINION.
MaRQuette:
These three proceedings are identical as to the tacts and the issue involved. The issue is whether certain distributions declared and made by the Des Moines Company and the Pittsburgh Company are taxable dividends or stock dividends. The distributions in question are (1) that of the Des Moines Company declared on January 22, 1917; (2) that of the Pittsburgh Company declared on January 29, 1917; and (3) and (4) those of both companies declared on August 27, 1917. The petitioners contend that the distributions were stock dividends. This contention is controverted by the…
2Cases cited12 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Towne v. EisnerSupreme Court of the United States · 1918
- Weiss v. StearnSupreme Court of the United States · 1924
- Peabody v. EisnerSupreme Court of the United States · 1918
- De La Vergne Refrigerating MacHine Co. v. German Savings InstitutionSupreme Court of the United States · 1899
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3Cited by2 opinions
- Brading v. CommissionerUnited States Board of Tax Appeals · 1929
- Crellin v. CommissionerUnited States Board of Tax Appeals · 1928