# Einstein v. Commissioner > United States Board of Tax Appeals · January 26, 1928 · 10 B.T.A. 240 URL: https://www.frixlaw.com/law-library/cases/4487704 ## Case - **Full name:** HERMAN EINSTEIN, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** January 26, 1928 - **Citations:** 10 B.T.A. 240; 1928 BTA LEXIS 4152 - **Precedential status:** Published - **Opinion:** Opinion of the court by Lansdon - **Judges:** Lansdon - **Cited by:** 0 later opinions in the Frix Law Library ## Citator (automated) - No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases. - Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4487704 ## Opinion text *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. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4487704. Public record. Not legal advice.