6 B.T.A. 94
United States Board of Tax Appeals
Decided February 9, 1927
United States Board of Tax Appeals · decided 1927-02-09
A joint return of husband and wife having been filed for 1922, community property returns may not be subsequently filed for that year.
Cited by 4 later decisions — most recently November 1988
Relies on Downes v. Commissioner
Good law ✅— No negative treatment on recordhow we know
Decided 1927-02-09
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¶2We have decided, in R. Downes, Jr. v. Commissioner, 5 B. T. A. 1029, that the contention made by petitioner is contrary to the express provisions of the law, and this proceeding falls squarely within that decision.
¶3Decision redetermining the deficiency for 19%% to be $51.87 will be entered.