Harris v. Commissioner

Board of Tax Appeals

Harris v. Commissioner

10 B.T.A. 1374, 1928 BTA LEXIS 3897

CourtUnited States Board of Tax Appeals

DecidedMarch 14, 1928

DocketDocket No. 10980.

StatusPublished

Cited by1 cases

This text of 10 B.T.A. 1374 (Harris 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.

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Harris v. Commissioner, 10 B.T.A. 1374, 1928 BTA LEXIS 3897 (bta 1928).

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Opinion

[1375]*1375OPINION.

Titos sell :

The facts and evidence in this proceeding establish that petitioner and his wife agreed that the wife’s salary should be her separate property and that that agreement was carried out during the calendar year 1921. The Board has heretofore held in cases involving similar facts and circumstances arising in the State of California that the wife is entitled to report in a separate return her individual income. See Louis Gassner, 4 B. T. A. 1071.

Anna Hershey Harris may report in a separate return her salary and bonus as her individual income and, that course having been followed by her, the respondent erred in including her salary and bonus in petitioner’s net income for the year 1921.

Judgment will he entered upon W days' notice, pursuant to Rule 50.

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