Foster v. Commissioner

Board of Tax Appeals

Foster v. Commissioner

7 B.T.A. 559, 1927 BTA LEXIS 3148

CourtUnited States Board of Tax Appeals

DecidedJune 28, 1927

DocketDocket No. 10849.

StatusPublished

Cited by3 cases

This text of 7 B.T.A. 559 (Foster 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

Foster v. Commissioner, 7 B.T.A. 559, 1927 BTA LEXIS 3148 (bta 1927).

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Opinion

[560]*560OPINION.

Milliken:

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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[560]*560OPINION.

Milliken:

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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7 B.T.A. 559, 1927 BTA LEXIS 3148, Counsel Stack Legal Research, https://law.counselstack.com/opinion/foster-v-commissioner-bta-1927.

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