Hammond v. Commissioner

Board of Tax Appeals

Hammond v. Commissioner

4 B.T.A. 837, 1926 BTA LEXIS 2209

CourtUnited States Board of Tax Appeals

DecidedSeptember 15, 1926

DocketDocket No. 5385.

StatusPublished

Cited by1 cases

This text of 4 B.T.A. 837 (Hammond 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

Hammond v. Commissioner, 4 B.T.A. 837, 1926 BTA LEXIS 2209 (bta 1926).

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Opinion

Aeundell

: This is a proceeding for the redetermination of a deficiency in income tax for the calendar years 1919 and 1920 in the amount of $1,501.53. The error alleged is the refusal of the Commissioner to permit the petitioner to file his income-tax return on the community property basis, dividing the community income between himself and his wife.

The appeal was submitted on the pleadings and the only facts before us are those admitted by the Commissioner in his answer. Of these the only ones'material are that the petitioner is an individual having his principal office in San Francisco, Calif., and that during the years 1919 and 1920 he and his wife resided in the State of California. These facts are not sufficient to warrant our disturbing the action of the Commissioner.

. Judgment for the Commissioner.

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Aeundell

: This is a proceeding for the redetermination of a deficiency in income tax for the calendar years 1919 and 1920 in the amount of $1,501.53. The error alleged is the refusal of the Commissioner to permit the petitioner to file his income-tax return on the community property basis, dividing the community income between himself and his wife.

The appeal was submitted on the pleadings and the only facts before us are those admitted by the Commissioner in his answer. Of these the only ones'material are that the petitioner is an individual having his principal office in San Francisco, Calif., and that during the years 1919 and 1920 he and his wife resided in the State of California. These facts are not sufficient to warrant our disturbing the action of the Commissioner.

. Judgment for the Commissioner.

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Bluebook (online)

4 B.T.A. 837, 1926 BTA LEXIS 2209, Counsel Stack Legal Research, https://law.counselstack.com/opinion/hammond-v-commissioner-bta-1926.

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