Haight 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. Estate of George W. Randall,4 B.T.A. 679.
1Opinion of the Court
GEORGE W. HAIGHT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Haight v. Commissioner
Docket No. 6141.
United States Board of Tax Appeals
4 B.T.A. 1075; 1926 BTA LEXIS 2067;
September 27, 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. Estate of George W. Randall,4 B.T.A. 679.
W. C. Mather, Esq., for the petitioner.
George E. Adams, Esq., for the respondent.
MORRIS
This is a proceeding for the redetermination of a deficiency of $283.74, income tax for 1922. The deficiency results…
2Cases cited2 opinions
- Appeals of Estate of RandallUnited States Board of Tax Appeals · 1926
- Haight v. CommissionerUnited States Board of Tax Appeals · 1926