Crellin v. Commissioner
United States Board of Tax Appeals
Held, on the evidence that the dividends involved herein were cash dividends and not stock dividends.
1Opinion of the Court
AMY H. CRELLIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
EDWARD W. CRELLIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
WILLIAM H. JACKSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Crellin v. Commissioner
Docket Nos. 5766-5768.
United States Board of Tax Appeals
12 B.T.A. 234; 1928 BTA LEXIS 3572;
May 31, 1928, Promulgated
Held, on the evidence that the dividends involved herein were cash dividends and not stock dividends.
H. Maurice Darling, Esq., for the petitioners.
George G. Witter, Esq., for the respondent.
MARQUETTE
These proceedings are for…
2Cases cited16 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Towne v. EisnerSupreme Court of the United States · 1918
- Weiss v. StearnSupreme Court of the United States · 1924
- Peabody v. EisnerSupreme Court of the United States · 1918
- De La Vergne Refrigerating MacHine Co. v. German Savings InstitutionSupreme Court of the United States · 1899
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