Bliss v. Commissioner
United States Board of Tax Appeals
The status of husband and wife on the last day of their taxable year determines their right to file a joint return under section 223 of the Revenue Act of 1924.
1Opinion of the Court
KATHARINE B. BLISS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Bliss v. Commissioner
Docket No. 43412.
United States Board of Tax Appeals
29 B.T.A. 1037; 1934 BTA LEXIS 1435;
February 7, 1934, Promulgated
The status of husband and wife on the last day of their taxable year determines their right to file a joint return under section 223 of the Revenue Act of 1924.
George A. O'Donohue, Esq., for the petitioner.
J. E. Marshall, Esq., for the respondent.
MORRIS
OPINION.
MORRIS: The above entitled proceeding is for the redetermination of a deficiency in income tax of $19,172.09 for the…
2Cases cited2 opinions
- Bankers' Trust Co. v. BowersCourt of Appeals for the Second Circuit · 1923
- Bliss v. CommissionerUnited States Board of Tax Appeals · 1934