Roddy v. Commissioner
United States Board of Tax Appeals
Dividends distributed pursuant to informal action of directors on December 31, 1930, the checks representing the same being received by petitioners as stockholders on January 2, 1931, are taxable in 1930.
1Opinion of the Court
J. P. RODDY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
BEN A. MORTON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Roddy v. Commissioner
Docket Nos. 71403, 71405.
United States Board of Tax Appeals
30 B.T.A. 5; 1934 BTA LEXIS 1387;
March 6, 1934, Promulgated
Dividends distributed pursuant to informal action of directors on December 31, 1930, the checks representing the same being received by petitioners as stockholders on January 2, 1931, are taxable in 1930.
M. W. Egerton, Esq., for the petitioners.
O. W. Swecker, Esq., for the respondent.
TRAMMELL
These proceedings,…
2Cases cited1 opinion
- Roddy v. CommissionerUnited States Board of Tax Appeals · 1934