Rogers v. Commissioner
7 B.T.A. 450, 1927 BTA LEXIS 3174
CourtUnited States Board of Tax Appeals
DecidedJune 21, 1927
DocketDocket No. 5595.
StatusPublished
Cited by1 cases
This text of 7 B.T.A. 450 (Rogers 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
Rogers v. Commissioner, 7 B.T.A. 450, 1927 BTA LEXIS 3174 (bta 1927).
Opinion
OPINION.
Wo have decided in R. Downes, Jr., v. Commissioner, 5 B. T. A., 1029, that where a man and wife living in Louisiana filed a joint return and included therein the income of both, they could not subsequently file a return on a separate basis under the community property law. This proceeding falls squarely within that decision.
Judgment wül be entered for the respondent.
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Rogers v. Commissioner
7 B.T.A. 450 (Board of Tax Appeals, 1927)
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Bluebook (online)
7 B.T.A. 450, 1927 BTA LEXIS 3174, Counsel Stack Legal Research, https://law.counselstack.com/opinion/rogers-v-commissioner-bta-1927.