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Einstein v. Commissioner of Internal Revenue

10 B.T.A. 240
CourtUnited States Board of Tax Appeals
DecidedJanuary 26, 1928
DocketDocket No. 10706
StatusPublished
Cited by1 cases

This text of 10 B.T.A. 240 (Einstein v. Commissioner of Internal Revenue) 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
Einstein v. Commissioner of Internal Revenue, 10 B.T.A. 240 (bta 1928).

Opinion

[241]*241OPINION.

Lansdon:

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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Related

Einstein v. Commissioner
10 B.T.A. 240 (Board of Tax Appeals, 1928)

Cite This Page — Counsel Stack

Bluebook (online)
10 B.T.A. 240, Counsel Stack Legal Research, https://law.counselstack.com/opinion/einstein-v-commissioner-of-internal-revenue-bta-1928.