7 B.T.A. 450
United States Board of Tax Appeals
Decided June 21, 1927
United States Board of Tax Appeals · decided 1927-06-21
A joint return of husband and wife having been filed for the calendar year 1922, separate returns may not be subsequently filed for that year.
Good law ✅— No negative treatment on recordhow we know
Decided 1927-06-21
Cited by 8 later decisions — most recently November 1988
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.
¶2Wo have decided in R. Downes, Jr., v. Commissioner, 5 B. T. A., 1029, that where a man and wife living in Louisiana filed a joint return and included therein the income of both, they could not subsequently file a return on a separate basis under the community property law. This proceeding falls squarely within that decision.
¶3Judgment wül be entered for the respondent.