Ballester Ripoll v. Court of Tax Appeals

This case is with us for the second time. On a previous occasion, we heard it on certiorari to the Court of Tax Appeals with reference to jurisdictional and procedural questions. 60 P.R.R. 749. It is now here on the merits by virtue of a second writ of certiorari.

On March 15, 1941 petitioner and his wife filed separate income tax returns for the year 1940. Each of them reported a net income of $19,529.45 and paid a tax of approximately $450 so that together they reported $39,058.90 and paid taxes totalling $908.78. Each reported as separate income one-half of the income received from the same…