Opinion · United States Board of Tax Appeals

Moore v. Commissioner

Moore v. Comm’r, 42 B.T.A. 949 (B.T.A. 1940)

Type: Opinion
Court: United States Board of Tax Appeals
Jurisdiction: Federal
Date: 1940-10-10
Topic: general

Aetjndell, dissenting: Confessing with the majority an inability to satisfactorily distinguish this case from Long v. United States, 66 Ct. Cls. 475, and being of the opinion that that case correctly decides the question of the taxability of the dividends on the stock in escrow, I think the opinion in this case improperly holds the dividends taxable to the petitioner. Lurch agrees with this dissent.

Citator

UpLaw has not yet analyzed Moore v. Commissioner. The absence of a flag is not a finding that it is good law.

Authority status: pending

Aetjndell,

dissenting: Confessing with the majority an inability to satisfactorily distinguish this case from Long v. United States, 66 Ct. Cls. 475, and being of the opinion that that case correctly decides the question of the taxability of the dividends on the stock in escrow, I think the opinion in this case improperly holds the dividends taxable to the petitioner.

Lurch agrees with this dissent.