O'Rourke v. Commissioner

DENMAN, Circuit Judge.

The issue here is as to whether taxpayer is bound by. his election to file a joint return, and is determined by the decision in U. S. v. Pettigrew (C.C.A.) 81 F.(2d) 666, this day decided.

On March 3, 1930, taxpayer filed an income tax return for the fiscal year ending January 31, 1930, including therein items of income which were community property of himself and wife under the laws of California (Civ.Code Cal. § 161a). In answer to the question on the return, “Is this a joint return of husband and wife?” taxpayer wrote, “Yes.” He paid his tax on a computation- based on…