Brading v. Commissioner

J. E. BRADING, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Brading v. Commissioner

Docket No. 29815.

United States Board of Tax Appeals

17 B.T.A. 436; 1929 BTA LEXIS 2296;

September 24, 1929, Promulgated

Evidence held insufficient to how that a dividend declared by a corporation in 1922 was not a cash dividend, as determined by the Commissioner.

R. R. Miller, Esq., for the petitioner.

T. M. Mather, Esq., for the respondent.

LITTLETON

The Commissioner determined a deficiency in income tax of $479.91 for 1922.

The deficiency arises from the action of the respondent in determining that a…