Wurzburg v. Commissioner

Board of Tax Appeals

Wurzburg v. Commissioner

6 B.T.A. 676, 1927 BTA LEXIS 3448

CourtUnited States Board of Tax Appeals

DecidedMarch 30, 1927

DocketDocket No. 18399.

StatusPublished

Cited by1 cases

This text of 6 B.T.A. 676 (Wurzburg 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

Wurzburg v. Commissioner, 6 B.T.A. 676, 1927 BTA LEXIS 3448 (bta 1927).

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Opinion

[677]*677OPINION.

ÁRaNDunr,:

We have heretofore held in R. Downes, Jr. v. Commissioner, 5 B. T. A. 1029, and Germain Cassiere v. Commissioner, 5 B. T. A. 1032, that in a case where a taxpayer has filed a single joint return of the. income of himself and his wife under the provisions of section 223(b) (2) of the Revenue Act of 1921, he is not entitled to have his tax computed on the basis of his separate income. These cases are determinative of the question raised in the instant proceeding, and on their authority the contention of the petitioner must be denied as contrary to the express provision of the law.

Juchjm&nt will be entered for the resfondent.

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[677]*677OPINION.

ÁRaNDunr,:

We have heretofore held in R. Downes, Jr. v. Commissioner, 5 B. T. A. 1029, and Germain Cassiere v. Commissioner, 5 B. T. A. 1032, that in a case where a taxpayer has filed a single joint return of the. income of himself and his wife under the provisions of section 223(b) (2) of the Revenue Act of 1921, he is not entitled to have his tax computed on the basis of his separate income. These cases are determinative of the question raised in the instant proceeding, and on their authority the contention of the petitioner must be denied as contrary to the express provision of the law.

Juchjm&nt will be entered for the resfondent.

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6 B.T.A. 676, 1927 BTA LEXIS 3448, Counsel Stack Legal Research, https://law.counselstack.com/opinion/wurzburg-v-commissioner-bta-1927.

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