4 B.T.A. 388
United States Board of Tax Appeals
Decided July 26, 1926
United States Board of Tax Appeals · decided 1926-07-26
1. JOINT RETURNS OF HUSBAND AND WIFE. - A return purporting to contain all of the gross income produced by or accruing to both husband and wife, although made in the husband's name only, is a joint return in accordance with the statute. 2.
Good law ✅— No negative treatment on recordhow we know
Decided 1926-07-26
Cited by 5 later decisions — most recently April 1946
1 district ·
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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¶1OPINION.'
¶2The facts in this appeal are substantially identical with the facts set forth in the Appeal of Mrs. D. Sydney Smith, this day decided, ante, 385. For the reasons set forth in the Smith *389appeal we are of the opinion that the statute of limitations has run in this case and that the Commissioner is without authority to assess the proposed deficiency.
¶3Judgment for the 'petitioner.