Foster v. Commissioner
1927 BTA LEXIS 3148
B.T.A.
1927
Check Treatment

Lead Opinion

*560OPINION.

Milliken:

We 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.

Judgment will be entered for the respondent.