DocketNumber: Docket No. 10205
Citation Numbers: 6 B.T.A. 1084
Judges: Littleton
Filed Date: 4/29/1927
Status: Precedential
Modified Date: 7/23/2022
OPINION.
Upon the authority of United States v. Robbins, 269 U. S. 315, and the Board’s opinion in the Appeal of D. Cerruti, 4 B. T. A. 682, it is held that the Commissioner correctly increased petitioner’s income as reported by him by the amount of the income received by him during the year 1921 and reported by his wife.
Judgment will be entered for the respondent.