4 B.T.A. 1075
United States Board of Tax Appeals
Decided September 27, 1926
United States Board of Tax Appeals · decided 1926-09-27
Under the Revenue Act of 1921, a wife in California was entitled to file a separate return and be taxed separately upon her separate earnings. Estate of George W. Randall,4 B.T.A. 679.
Relies on Randall v. Commissioner
Decided 1926-09-27
¶2Since we have found as a fact that the earnings of the wife were separate and apart from that of the husband, it follows that in accordance with our opinion in the Appeal of Estate of George W. Randall, 4 B. T. A. 679, the determination of a deficiency against the petitioner is in error.
¶3Judgment for the petitioner.