Mather v. Commissioner

Decided February 10, 1930

United States Board of Tax Appeals · decided 1930-02-10

There is no evidence to show that the amounts covered by dividend checks issued in 1922 were not unqualifiedly subject to petitioner's demand in that year, and respondent's inclusion of them in income for that year is approved.

Relies on Wilson v. Commissioner

Decided 1930-02-10

¶1 *1069OPINION.

Artjndell :

¶2The foregoing facts have been' found from the admissions contained in respondent’s answer and a stipulation filed. No evidence was offered to show that the amounts covered by the dividend checks were not unqualifiedly subject to petitioner’s demand in the year in which the respondent included them in income. See section 201 (e), Revenue Act of 1921. The respondent’s determination must accordingly be affirmed. Cf. Hiram C. Wilson, 17 B. T. A. 976; Commissioner v. Bingham, 35 Fed. (2d) 503.

¶3Decision will he entered for the respondent.