Phillips v. Commissioner
United States Board of Tax Appeals
The petitioner and his wife, residents of the State of Oklahoma, filed separate returns for 1923, in which each reported one-half of the income received from property acquired while residents of the State of Texas. Held, that such a method of reporting income was correct.
1Opinion of the Court
*155OPINION.
GREEN:
The petitioner herein contends that he is entitled to have his income determined and his tax computed upon the basis of the separate returns filed by him for the taxable year 1923, and that the respondent’s action in combining his income with that of his wife, and computing the tax upon the whole thereof, is erroneous.
It appears that the petitioner, some time before March 15, 1924, filed with the collector of internal revenue for the Oklahoma district, where he then resided, separate income-tax returns for himself and wife. These returns were subsequently destroyed and a single…
2Cases cited2 opinions
- Burnham v. Hardy Oil Co.Texas Supreme Court · 1917
- Willcutt v. WillcuttCourt of Appeals of Texas · 1925
3Cited by3 opinions
- Battleson v. CommissionerUnited States Board of Tax Appeals · 1931
- Hill v. CommissionerUnited States Board of Tax Appeals · 1931
- Phillips v. CommissionerUnited States Board of Tax Appeals · 1927