DocketNumber: Docket No. 5595
Citation Numbers: 7 B.T.A. 450
Judges: Mildikicn
Filed Date: 6/21/1927
Status: Precedential
Modified Date: 7/23/2022
OPINION.
Wo have decided in R. Downes, Jr., v. Commissioner, 5 B. T. A., 1029, that where a man and wife living in Louisiana filed a joint return and included therein the income of both, they could not subsequently file a return on a separate basis under the community property law. This proceeding falls squarely within that decision.
Judgment wül be entered for the respondent.