Robinson v. Commissioner

JAMES D. ROBINSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Robinson v. Commissioner

Docket No. 61179.

United States Board of Tax Appeals

27 B.T.A. 1018; 1933 BTA LEXIS 1268;

March 24, 1933, Promulgated

Sidney J. Hayles, Esq., for the petitioner.

W. Frank Gibbs, Esq., for the respondent.

TRAMMELL

OPINION.

TRAMMELL: This is a proceeding for the redetermination of a deficiency in income tax for 1929 in the amount of $8,753.61. The question involved is whether the petitioner received an ordinary dividend in the taxable year as the result of the corporation, of which he was a…