Goldberg v. Commissioner
United States Board of Tax Appeals
1. Joint returns of community income of petitioner and his wife, residents of Texas, having been filed for the years 1920, 1921, and 1922, the petitioner may not now have the income divided between them and taxed separately.
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1. Joint returns of community income of petitioner and his wife, residents of Texas, having been filed for the years 1920, 1921, and 1922, the petitioner may not now have the income divided between them and taxed separately. Following R. Downes, Jr.,5 B.T.A. 1029, and other cases cited. 2. Where no returns were filed by petitioner and his wife, residents of Texas, for 1923 or 1924, but joint returns were filed on their behalf by the Commissioner under the authority of section 3176, Revised Statutes, petitioner may not now return his income and have his tax computed for these years on a…
1Opinion of the Court
*466OPINION.
Littleton:
Three questions are raised in this case. (1) The petitioner claims the right to have the community income for the years 1920, 1921, and 1922 divided between himself and his wife, and accordingly to have the taxes assessed separately on his proportion. A joint return was filed by them for each of those years. This question has already been decided by the Board adversely to petitioner’s present position. R. Downes, Jr., 5 B. T. A. 1029; Joe R. Miller, 6 B. T. A. 94; J. W. Macon, 7 B. T. A. 450; G. B. Foster, 7 B. T. A. 559; Torlief Torland, 11 B. T. A. 35; Deposit Trust &…
2Cited by8 opinions
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- Briarly v. CommissionerUnited States Board of Tax Appeals · 1933
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