Wolf v. Commissioner
United States Board of Tax Appeals
1. Year in which loss was sustained determined. 2. The action of the respondent in not determining petitioner's tax liability on the community-property basis is approved.
1Opinion of the Court
J. H. G. WOLF, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Wolf v. Commissioner
Docket No. 2970.
United States Board of Tax Appeals
8 B.T.A. 1121; 1927 BTA LEXIS 2726;
October 31, 1927, Promulgated
1. Year in which loss was sustained determined.
2. The action of the respondent in not determining petitioner's tax liability on the community-property basis is approved.
W. W. Spalding, Esq., for the petitioner.
L. L. Hight, Esq., for the respondent.
TRAMMELL
This is a proceeding for the redetermination of deficiencies in income tax of $2,650.12 and $1,450.11 for the years 1919 and 1920,…
2Cases cited2 opinions
- Rossi v. CaireCalifornia Supreme Court · 1916
- Wolf v. CommissionerUnited States Board of Tax Appeals · 1927