Randall v. Commissioner
United States Board of Tax Appeals
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.
1Opinion of the Court
APPEALS OF ESTATE OF GEORGE W. RANDALL.
Randall v. Commissioner
Docket Nos. 5850, 6765.
United States Board of Tax Appeals
4 B.T.A. 679; 1926 BTA LEXIS 2223;
August 2, 1926, Decided
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.
A. Calder Mackay, Esq., for the Commissioner.
STERNHAGEN
Proceeding to annul the Commissioner's determination of deficiencies of income tax arising from the shifting to decedent the separate income of his wife.
FINDINGS OF FACT.
George W. Randall was in 1922 and 1923 married and…
2Cases cited1 opinion
- Appeals of Estate of RandallUnited States Board of Tax Appeals · 1926