Samuels v. Commissioner
6 B.T.A. 1084, 1927 BTA LEXIS 3320
CourtUnited States Board of Tax Appeals
DecidedApril 29, 1927
DocketDocket No. 10205.
StatusPublished
Cited by1 cases
This text of 6 B.T.A. 1084 (Samuels 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
Samuels v. Commissioner, 6 B.T.A. 1084, 1927 BTA LEXIS 3320 (bta 1927).
Opinion
OPINION.
Upon the authority of United States v. Robbins, 269 U. S. 315, and the Board’s opinion in the Appeal of D. Cerruti, 4 B. T. A. 682, it is held that the Commissioner correctly increased petitioner’s income as reported by him by the amount of the income received by him during the year 1921 and reported by his wife.
Judgment will be entered for the respondent.
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Related
Samuels v. Commissioner
6 B.T.A. 1084 (Board of Tax Appeals, 1927)
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Bluebook (online)
6 B.T.A. 1084, 1927 BTA LEXIS 3320, Counsel Stack Legal Research, https://law.counselstack.com/opinion/samuels-v-commissioner-bta-1927.