Stern v. Commissioner
4 B.T.A. 1074, 1926 BTA LEXIS 2065
CourtUnited States Board of Tax Appeals
DecidedSeptember 27, 1926
DocketDocket No. 5807.
StatusPublished
Cited by1 cases
This text of 4 B.T.A. 1074 (Stern 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
Stern v. Commissioner, 4 B.T.A. 1074, 1926 BTA LEXIS 2065 (bta 1926).
Opinion
OPINION.
The Board’s decision in the Appeal of D. Cerruti, 4 B. T. A. 682, is determinative of the question presented in this appeal. The Commissioner correctly included the item of $600 in petitioner’s taxable income, since it was not shown that the amount represented separate earnings of the wife.
Judgment for the Commissioner.
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Related
Stern v. Commissioner
4 B.T.A. 1074 (Board of Tax Appeals, 1926)
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Bluebook (online)
4 B.T.A. 1074, 1926 BTA LEXIS 2065, Counsel Stack Legal Research, https://law.counselstack.com/opinion/stern-v-commissioner-bta-1926.