Davis v. Commissioner

Board of Tax Appeals

Davis v. Commissioner

4 B.T.A. 1203, 1926 BTA LEXIS 2007

CourtUnited States Board of Tax Appeals

DecidedSeptember 30, 1926

DocketDocket No. 1956.

StatusPublished

Cited by1 cases

This text of 4 B.T.A. 1203 (Davis 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.

Bluebook

Davis v. Commissioner, 4 B.T.A. 1203, 1926 BTA LEXIS 2007 (bta 1926).

Pincite

Opinion

OPINION.

MoReis:

The allegations of fact in the petition from which it might be inferred that the wife had separate earnings or income that would allow her to file a separate return were denied by the Commissioner. No evidence was adduced by the petitioner in support of the allegations, nor were there any admissions which would show that the salaries reported by the wife were her separate earnings.

In view of the Board’s position in the Appeal of D. Cerruti, 4 B. T. A. 682, and for the reasons therein stated, the determination of the Commissioner must be affirmed.

Judgment for the Commissioner.

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