Rogers v. Commissioner
7 B.T.A. 450, 1927 BTA LEXIS 3174
United States Board of Tax Appeals·Decided June 21, 1927·No. Docket No. 5595.·Published·Cited by 1 cases
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, 1927 BTA LEXIS 3174 (bta 1927).
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Rogers v. Commissioner
7 B.T.A. 450 (Board of Tax Appeals, 1927)