Foster v. Commissioner
7 B.T.A. 559, 1927 BTA LEXIS 3148
United States Board of Tax Appeals·Decided June 28, 1927·No. Docket No. 10849.·Published·Cited by 3 cases
Opinion
[560]*560OPINION.
We have decided, in R. Downes, Jr. v. Commissioner, 5 B. T. A. 1029, that where a man and wife living in Louisiana filed a joint return and included therein the income of both, they could not subsequently file a return on a separate basis under the community property law. This proceeding falls squarely within that decision.
Judgment will be entered for the respondent.
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Foster v. Commissioner, 7 B.T.A. 559, 1927 BTA LEXIS 3148 (bta 1927).
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Foster v. Commissioner
7 B.T.A. 559 (Board of Tax Appeals, 1927)