Wright v. Commissioner
United States Board of Tax Appeals
Under the facts and circumstances of this case the dividends received by the petitioner in the years 1919 and 1920 constitute stock dividends and are not taxable within the meaning of the taxing statute.
1Opinion of the Court
W. Q. WRIGHT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Wright v. Commissioner
Docket No. 4270.
United States Board of Tax Appeals
10 B.T.A. 806; 1928 BTA LEXIS 4027;
February 16, 1928, Promulgated
Under the facts and circumstances of this case the dividends received by the petitioner in the years 1919 and 1920 constitute stock dividends and are not taxable within the meaning of the taxing statute.
Leon de Fremery, Esq., Rufus H. Kimball, Esq., and Anson Herrick, C.P.A., for the petitioner.
D. D. Shepard, Esq., and G. E. Adams, Esq., for the respondent.
MORRIS
This is a proceeding…
2Cases cited11 opinions
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- United States v. PhellisSupreme Court of the United States · 1921
- Weiss v. StearnSupreme Court of the United States · 1924
- Southern Pacific Co. v. LoweSupreme Court of the United States · 1918
- Gulf Oil Corp. v. LewellynSupreme Court of the United States · 1918
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