United States Board of Tax Appeals February 7, 1935, Docket No. 72788. (Hatfield v. Commissioner)

lead-opinion

*3OPINION.

Seawell :

The question is the narrow one of whether the liquidating dividend paid to the petitioner in stock was received by him in 1930. The petitioner admits that the cash was distributed to him in 1930, but insists that the stock was not received until 1931.