7 B.T.A. 559
United States Board of Tax Appeals
Decided June 28, 1927
United States Board of Tax Appeals · decided 1927-06-28
A joint return of husband and wife having been filed for the calendar year 1923, separate returns may not be subsequently filed for that year.
Cited by 6 later decisions — most recently November 1988
Relies on Downes v. Commissioner
Good law ✅— No negative treatment on recordhow we know
Decided 1927-06-28
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¶2We 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 will be entered for the respondent.