Bliss v. Commissioner
United States Board of Tax Appeals
The status of husband and wife on the last day of their taxable year determines their right to file a joint return under section 223 of the Revenue Act of 1924.
1Opinion of the Court
OPINION.
MoRRis:
The above entitled proceeding is for the redetermination of a deficiency in income tax of $19,172.09 for the calendar year 1924, and presents for consideration (1) the respondent’s refusal to allow the petitioner to file a joint return for 1924 with her deceased husband, Walter P. Bliss, who died January 10, 1924, and (2) his failure to allow the deduction of an alleged bad debt of $30,000 from the gross income of her husband, representing a note of the Candelaria Mining Co., which is alleged to have been worthless in that year. Allegation (2) becomes purely academic in the…
2Cases cited1 opinion
- Bankers' Trust Co. v. BowersCourt of Appeals for the Second Circuit · 1923
3Cited by2 opinions
- Thompson v. CommissionerUnited States Board of Tax Appeals · 1934
- Bliss v. CommissionerUnited States Board of Tax Appeals · 1934