Einstein v. Commissioner of Internal Revenue
10 B.T.A. 240
United States Board of Tax Appeals·Decided January 26, 1928·No. Docket No. 10706·Published·Cited by 1 cases
Opinion
[241] OPINION.
When a joint return has been filed, section -223(b) of the Revenue Act of 1921 provides that the tax shall be computed on the basis of that return. The tax liability then becomes fixed and can not be altered by subsequently filing an amended return on an individual basis. B. Downes, Jr., 5 B. T. A. 1029.
Judgment will be entered for the respondent.
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Einstein v. Commissioner of Internal Revenue, 10 B.T.A. 240 (bta 1928).
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Einstein v. Commissioner
10 B.T.A. 240 (Board of Tax Appeals, 1928)