Parrett v. Commissioner

4 B.T.A. 833, 1926 BTA LEXIS 2204
Procedural entryThis page is a short order in Parrett v. Commissioner. Read the opinion of the Court — 15 B.T.A. 1313
United States Board of Tax Appeals·Decided September 15, 1926·No. Docket No. 6766.·Published

Opinion

OPINION.

Littleton:

The decision of the issue in this proceeding is governed by the decision of the Board in the Appeal of Estate of George W. Randall, 4 B. T. A. 679, in which it was held that a wife in California is permitted under the revenue statute to file a separate return of her separate earnings.

Judgment for the petitioner.

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Parrett v. Commissioner, 4 B.T.A. 833, 1926 BTA LEXIS 2204 (bta 1926).

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Related

Appeal of Parrett
4 B.T.A. 833 (Board of Tax Appeals, 1926)