Samuels v. Commissioner
6 B.T.A. 1084, 1927 BTA LEXIS 3320
United States Board of Tax Appeals·Decided April 29, 1927·No. Docket No. 10205.·Published·Cited by 1 cases
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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Samuels v. Commissioner, 6 B.T.A. 1084, 1927 BTA LEXIS 3320 (bta 1927).
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Samuels v. Commissioner
6 B.T.A. 1084 (Board of Tax Appeals, 1927)