Downes v. Commissioner
United States Board of Tax Appeals
Where a man and wife living in Louisiana filed a joint return and included therein the income of both, they can not subsequently file a return under the community property law.
1Opinion of the Court
*1030OPINION.
Trammell:
The only issue involved in this appeal is whether the petitioner had the right to report his income under the community property laws of Louisiana after he had once elected to file a joint return with his wife for the same taxable year.
Section 223 of the Revenue Act of 1918 provides that “ If a husband and wife living together have an aggregate net income of $2,000 or over, each shall make a return unless the income of each is included in a single joint return.”
Section 223 of the Revenue Act of 1921 provides for joint returns and states the basis of the computation of the…
2Cited by15 opinions
- Millsap v. CommissionerUnited States Tax Court · 1988
- Ladden v. CommissionerUnited States Tax Court · 1962
- Camara v. Comm'rUnited States Tax Court · 2017
- Automobile Loans, Inc. v. CommissionerUnited States Board of Tax Appeals · 1937
- Baucum v. CommissionerUnited States Board of Tax Appeals · 1929
10 more not listed; retrieve them via the Exa API.