Thompson v. Commissioner

GERTRUDE H. THOMPSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Thompson v. Commissioner

Docket No. 70828.

United States Board of Tax Appeals

30 B.T.A. 30; 1934 BTA LEXIS 1391;

March 6, 1934, Promulgated

Joint return including income of husband and wife may not be filed for the year in which the husband died.

Joseph B. Lynch, Esq., for the petitioner.

T. M. Mather, Esq., for the respondent.

ARUNDELL

OPINION.

ARUNDELL: This proceeding was initiated to test the correctness of respondent's action in determining a deficiency for the year 1930 in the amount of $12,761.77. The case was…