Stern v. Commissioner
4 B.T.A. 1074, 1926 BTA LEXIS 2065
United States Board of Tax Appeals·Decided September 27, 1926·No. Docket No. 5807.·Published·Cited by 1 cases
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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Stern v. Commissioner, 4 B.T.A. 1074, 1926 BTA LEXIS 2065 (bta 1926).
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Stern v. Commissioner
4 B.T.A. 1074 (Board of Tax Appeals, 1926)