Allen v. Commissioner

Decided December 13, 1928

United States Board of Tax Appeals · decided 1928-12-13

Where husband and wife, living together and residents of Washington, file separate returns, the husband reporting all of the community income in addition to the income on his separate property, and the wife reporting the income on her separate property, the Commissioner may not include in the wife's return one-half of the community income. United States v. Robbins,269 U.S. 315, followed.

Cited by 1 later decisions — most recently September 1933

Good law ✅— No negative treatment on recordhow we know

Decided 1928-12-13

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MillikeN,

¶1concurring in the result: I do not understand that we are called upon to decide whether the husband and wife may file separate returns of community income. The husband filed a return reporting the entire community income. The wife filed a return reporting only the income from her separate property.

¶2The decision of the majority, with a minor exception not here material, leaves the parties just as they filed their returns. I believe this proper. However, if and when a proper case arises presenting the question decided in the prevailing opinion I will then take occasion to set forth my views on that subject.

¶3Love agrees with the concurring opinion.