Legal Opinion
Haight v. Commissioner
United States Board of Tax Appeals
Decided September 27, 1926No. Docket No. 6141PublishedCited by 1 opinion
Under the Revenue Act of 1921, a wife in California was entitled to file a separate return and be taxed separately upon her separate earnings. Estate of George W. Randall,4 B.T.A. 679.
1Opinion of the Court
*1076OPINION.
MoRRis:
Since we have found as a fact that the earnings of the wife were separate and apart from that of the husband, it follows that in accordance with our opinion in the Appeal of Estate of George W. Randall, 4 B. T. A. 679, the determination of a deficiency against the petitioner is in error.
Judgment for the petitioner.
2Cited by1 opinion
- Haight v. CommissionerUnited States Board of Tax Appeals · 1926