4 B.T.A. 389
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.
Cited by 2 later decisions — most recently April 1928
Good law ✅— No negative treatment on recordhow we know
Decided 1926-07-26
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¶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 appeal 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.