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AVERY v. COMMISSIONER

Nos. 791 and 792.

292 U.S. 210 (1934)

AVERY v. COMMISSIONER OF INTERNAL REVENUE.

Supreme Court of United States.

Decided April 30, 1934.

Attorney(s) appearing for the Case

Mr. Leland K. Neeves for petitioner.

Assistant Solicitor General MacLean, with whom Solicitor General Biggs, Assistant Attorney General Wideman, and Messrs. Julius C. Martin, James W. Morris, and Morton K. Rothschild were on the brief, for respondent.

MR. JUSTICE McREYNOLDS delivered the opinion of the Court.

The petitioner was a large stockholder, and president, of the United States Gypsum Company. In November, 1924, the Company declared a dividend payable on or before the 31st day of December following. Its check, dated December 31st, for the amount attributable to his stock, payable to him, was received by petitioner January 2, 1925. In November, 1929, another dividend was declared, payable on or before the...

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