Dulin v. Commissioner
United States Board of Tax Appeals
1. Petitioners filed their returns on calendar year forms, including therein as income for a given year the dividends received from March 15 of one year to March 15 of the following year. The respondent determined petitioners' net income on a calendar year basis and included the dividends as income for the respective years during which they were received.
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1. Petitioners filed their returns on calendar year forms, including therein as income for a given year the dividends received from March 15 of one year to March 15 of the following year. The respondent determined petitioners' net income on a calendar year basis and included the dividends as income for the respective years during which they were received. Held, that respondent's action was correct and is approved. 2. A wife was told by her husband in December, 1920, that he then gave her certain corporation stock and afterwards, in the same month, he handed the certificate, unendorsed, to the…
1Opinion of the Court
MARY KATHERINE DULIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
H. L. DULIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
EUGENIA BELLE DULIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Dulin v. Commissioner
Docket Nos. 41264, 41265, 41266.
United States Board of Tax Appeals
25 B.T.A. 1259; 1932 BTA LEXIS 1402;
April 25, 1932, Promulgated
1. Petitioners filed their returns on calendar year forms, including therein as income for a given year the dividends received from March 15 of one year to March 15 of the following year. The respondent determined…
2Cases cited18 opinions
- Allen-West Commission Co. v. GrumblesCourt of Appeals for the Eighth Circuit · 1904
- Chandler v. RoddyTennessee Supreme Court · 1931
- Bolton v. BoltonIllinois Supreme Court · 1923
- Chambers v. McCreeryCourt of Appeals for the Fourth Circuit · 1901
- Marshall v. RussellTennessee Supreme Court · 1893
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