BUFFINGTON, Circuit Judge.
In this tax case it appears that Leon S. Herbert, the complaining taxpayer, was the sole owner of the stock of a corporation and controlled its affairs. During the month of December, 1930, it declared a dividend payable on January 10, 1931. Instead of waiting until the latter date and getting his dividend at that time, Herbert had his corporation make an entry in its books before the closing of the year 1930, applying his dividend to his...
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