EVANS, Circuit Judge.
The two appeals here considered involve petitioner's 1924 and 1929 income taxes. The identical question is raised in each appeal. In what year is a dividend received for income tax purposes, the year the dividend is declared and payable or the year the stockholder receives the check therefor, if there be a difference in such years?
Petitioner was a large stockholder and president of the United States Gypsum Company, which, on November...
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