Parrett v. Commissioner
4 B.T.A. 833, 1926 BTA LEXIS 2204
CourtUnited States Board of Tax Appeals
DecidedSeptember 15, 1926
DocketDocket No. 6766.
StatusPublished
This text of 4 B.T.A. 833 (Parrett 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
Parrett v. Commissioner, 4 B.T.A. 833, 1926 BTA LEXIS 2204 (bta 1926).
Opinion
OPINION.
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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Related
Appeal of Parrett
4 B.T.A. 833 (Board of Tax Appeals, 1926)
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Bluebook (online)
4 B.T.A. 833, 1926 BTA LEXIS 2204, Counsel Stack Legal Research, https://law.counselstack.com/opinion/parrett-v-commissioner-bta-1926.