Docket No. 10849. | B.T.A. | Jun 28, 1927
Lead Opinion
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.