8 B.T.A. 979
United States Board of Tax Appeals
Decided October 24, 1927
United States Board of Tax Appeals · decided 1927-10-24
- Petitioner and his wife in 1921 were residents of California. Held: that the Commissioner erred in including the salary of the wife in the income of the petitioner.
Cited by 1 later decisions — most recently February 1928
Relies on Salomon v. Commissioner
Good law ✅— No negative treatment on recordhow we know
Decided 1927-10-24
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¶1OPINION.
¶2This case is controlled by our decision in the case of Leon Salomon, 4 B. T. A. 1109, in which the same state of facts *981for 1922 was considered. There we held that the Commissioner erred in including in the income of the petitioner the salary, of the petitioner’s wife in the amount of $3,600.
¶3Judgment will be entered for the petitioner on IB days' notice, under Rule 50.