Alexander v. Commissioner

Decided March 11, 1929

United States Board of Tax Appeals · decided 1929-03-11

- Petitioner and his wife originally made a joint return for the calendar year 1925; thereafter, petitioner made separate individual returns for the year 1925 and tendered same to the respondent. Held: petitioner having originally made a joint return for the calendar year 1925, may not thereafter, by filing amended separate returns, have the tax liability determined upon the basis of such separate returns.

Relies on Downes v. Commissioner · Buttolph v. Commissioner

Decided 1929-03-11

¶1 *757OPINION.

Miluken :

¶2Petitioner filed a joint Federal income-tax return for himself and wife for the calendar year 1925, and seeks, by this proceeding, to have us hold that the respondent was in error in refusing to accept separate income-tax returns for himself and wife, which he subsequently tendered to respondent. We have decided the identical question adversely to petitioner’s contentions in R. Downes, Jr., 5 B. T. A. 1029, and William A. Buttolph, 7 B. T. A. 310. See also Buttolph v. Commissioner of Internal Revenue, 29 Fed. (2d) 695, and Grant v. Rose, 24 Fed. (2d) 115.

¶3Judgment will be entered for the respondent.