Alexander v. Commissioner
This text of 15 B.T.A. 756 (Alexander v. Commissioner) is published on Counsel Stack Legal Research, covering United States Board of Tax Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
[757]*757OPINION.
Petitioner filed a joint Federal income-tax return for himself and wife for the calendar year 1925, and seeks, by this proceeding, to have us hold that the respondent was in error in refusing to accept separate income-tax returns for himself and wife, which he subsequently tendered to respondent. We have decided the identical question adversely to petitioner’s contentions in R. Downes, Jr., 5 B. T. A. 1029, and William A. Buttolph, 7 B. T. A. 310. See also Buttolph v. Commissioner of Internal Revenue, 29 Fed. (2d) 695, and Grant v. Rose, 24 Fed. (2d) 115.
Judgment will be entered for the respondent.
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Cite This Page — Counsel Stack
15 B.T.A. 756, 1929 BTA LEXIS 2791, Counsel Stack Legal Research, https://law.counselstack.com/opinion/alexander-v-commissioner-bta-1929.