Jones v. Commissioner

Board of Tax Appeals

Jones v. Commissioner

4 B.T.A. 828, 1926 BTA LEXIS 2198

CourtUnited States Board of Tax Appeals

DecidedSeptember 15, 1926

DocketDocket No. 1820.

StatusPublished

This text of 4 B.T.A. 828 (Jones 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

Jones v. Commissioner, 4 B.T.A. 828, 1926 BTA LEXIS 2198 (bta 1926).

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Opinion

OPINION.

Littleton

: The decision of the question of whether the Commissioner correctly denied the petitioner the right to report, in his returns’ for the years involved, only one-half of the income of tbt-marital community, is governed by the opinion of the court in United States v. Robbins, 269 U. S. 315, and the Board’s decision in the Appeal of D. Cerruti, 4 B. T. A. 682.

The petitioner alleged that he was entitled to a deduction for the purpose of excess profits tax imposed for the year 1917 of not less than 9 per cent, for the reason that his farming and other business operations yielded a net income for the pre-war years in excess of 9 per cent on his invested capital, and that he was entitled to have his annual income for the pre-war period determined under section 205 (a) of the Revenue Act of 1917. No evidence was submitted in support of this allegation of error.

Judgment for the Commissioner.

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OPINION.

Littleton

: The decision of the question of whether the Commissioner correctly denied the petitioner the right to report, in his returns’ for the years involved, only one-half of the income of tbt-marital community, is governed by the opinion of the court in United States v. Robbins, 269 U. S. 315, and the Board’s decision in the Appeal of D. Cerruti, 4 B. T. A. 682.

The petitioner alleged that he was entitled to a deduction for the purpose of excess profits tax imposed for the year 1917 of not less than 9 per cent, for the reason that his farming and other business operations yielded a net income for the pre-war years in excess of 9 per cent on his invested capital, and that he was entitled to have his annual income for the pre-war period determined under section 205 (a) of the Revenue Act of 1917. No evidence was submitted in support of this allegation of error.

Judgment for the Commissioner.

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4 B.T.A. 828, 1926 BTA LEXIS 2198, Counsel Stack Legal Research, https://law.counselstack.com/opinion/jones-v-commissioner-bta-1926.

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