Morris v. Commissioner

Decided April 4, 1929

United States Board of Tax Appeals · decided 1929-04-04

Petitioner, having filed a joint return of income for himself and wife for the calendar year 1922, is not entitled to have his tax computed on the basis of a separate return.

Cited by 2 later decisions — most recently March 1980

Relies on Downes v. Commissioner · Buttolph v. Commissioner · Rogers v. Commissioner

Good law ✅— No negative treatment on recordhow we know

Decided 1929-04-04

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¶1OPINION.

MoRRis:

¶2We have heretofore held that in a case where a taxpayer has filed a single joint return of the income of himself and wife *1253under the provisions of section 223 (b) (2) of the Revenue Act of 1921, be may not thereafter have his tax computed on the basis of his separate income. R. Downes, Jr., 5 B. T. A. 1029; Wm. A. Buttolph, 7 B. T. A. 310; affd., C. C. A., 7th Cir., 29 Fed. (2d) 695; J. F. Fairleigh, 7 B. T. A. 361; J. W. Macon, 7 B. T. A. 450; G. B. Foster, 7 B. T. A. 559; Herman Einstein, 10 B. T. A. 240; see, also, Grant v. Rose, 24 Fed. (2d) 115.

¶3Judgment will Toe entered for the respondent.