10 B.T.A. 240
United States Board of Tax Appeals
Decided January 26, 1928
United States Board of Tax Appeals · decided 1928-01-26
Where a man and wife filed a joint return and included therein the income of both, the tax liability became fixed and can not be altered by subsequently filing an amended return on an individual basis.
Relies on Downes v. Commissioner
Good law ✅— No negative treatment on recordhow we know
Decided 1928-01-26
Cited by 6 later decisions — most recently November 1941
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
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¶2When a joint return has been filed, section -223(b) of the Revenue Act of 1921 provides that the tax shall be computed on the basis of that return. The tax liability then becomes fixed and can not be altered by subsequently filing an amended return on an individual basis. B. Downes, Jr., 5 B. T. A. 1029.
¶3Judgment will be entered for the respondent.