Crespi v. Commissioner
United States Board of Tax Appeals
Held, on the facts, that the petitioner was in the taxable year domiciled in Texas, and entitled to report his Federal income on a community property basis.
1Opinion of the Court
PIETRO CRESPI, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Crespi v. Commissioner
Docket No. 103132.
United States Board of Tax Appeals
44 B.T.A. 670; 1941 BTA LEXIS 1290;
June 6, 1941, Promulgated
Held, on the facts, that the petitioner was in the taxable year domiciled in Texas, and entitled to report his Federal income on a community property basis.
Robert Ash, Esq., for the petitioner.
D. D. Smith, Esq., for the respondent.
DISNEY
OPINION.
DISNEY: This proceeding involves a deficiency in income tax for the year 1938. The respondent determined a deficiency in the amount of $837.30,…
2Cases cited1 opinion
- Crespi v. CommissionerUnited States Board of Tax Appeals · 1941