Blair v. Roth

DIETRICH, Circuit Judge.

This is an appeal from a decision of the Board of Tax Appeals (44 Stat. 105, 110 [26 USCA §§ 1226, 1227]). During the year 1921 the appellee, Wm. A. Roth, and Edith M. Roth, his wife, were residents of California and were severally in the employ of the Los Angeles Lime Company. The latter’s salary was $5,309.90 and that of the appellee substantially greater. In his individual income tax return for that year appellee reported, with other items, his personal salary, but not that of his wife, and in a separate return she reported her salary. Upon auditing the-re turns,…