Buchhalter v. Commissioner
United States Board of Tax Appeals
Where a husband files a joint return for himself and wife, joint and several liability for any taxes, penalties, or interest later determined follows and the Commissioner may proceed against either husband or wife, or both, in the assessment and collection of the amounts determined to be due.
1Opinion of the Court
JOSEPH BUCHHALTER AND WIFE, LIBBIE BUCHHALTER, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Buchhalter v. Commissioner
Docket No. 68539.
United States Board of Tax Appeals
29 B.T.A. 600; 1933 BTA LEXIS 915;
December 19, 1933, Promulgated
Where a husband files a joint return for himself and wife, joint and several liability for any taxes, penalties, or interest later determined follows and the Commissioner may proceed against either husband or wife, or both, in the assessment and collection of the amounts determined to be due.
Charles Rosenbaum, Esq., for the petitioners.
Nathan…
2Cases cited1 opinion
- Buchhalter v. CommissionerUnited States Board of Tax Appeals · 1933