Opinion

Einstein v. Commissioner

10 B.T.A. 240
1928 BTA LEXIS 4152

Court: United States Board of Tax Appeals
Filed: Jan 26, 1928
Status: Published
Author: Lansdon
On the bench: Lansdon
Cited by: 0 cases
Authority: More cited than 58.2%

The opinion

*241 OPINION.

Lansdon:

When a joint return has been filed, section -223(b) of the Revenue Act of 1921 provides that the tax shall be computed on the basis of that return. The tax liability then becomes fixed and can not be altered by subsequently filing an amended return on an individual basis. B. Downes, Jr., 5 B. T. A. 1029.

Judgment will be entered for the respondent.

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