# Alexander v. Commissioner > United States Board of Tax Appeals · March 11, 1929 · 15 B.T.A. 756 URL: https://www.frixlaw.com/law-library/cases/4489275 ## Case - **Full name:** J. BLAKE ALEXANDER AND WIFE, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** March 11, 1929 - **Citations:** 15 B.T.A. 756; 1929 BTA LEXIS 2791 - **Precedential status:** Published - **Opinion:** Opinion of the court by Miluken - **Judges:** Miluken - **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/4489275 ## Opinion text *757 OPINION. Miluken : Petitioner filed a joint Federal income-tax return for himself and wife for the calendar year 1925, and seeks, by this proceeding, to have us hold that the respondent was in error in refusing to accept separate income-tax returns for himself and wife, which he subsequently tendered to respondent. We have decided the identical question adversely to petitioner’s contentions in R. Downes, Jr., 5 B. T. A. 1029, and William A. Buttolph, 7 B. T. A. 310. See also Buttolph v. Commissioner of Internal Revenue, 29 Fed. (2d) 695, and Grant v. Rose, 24 Fed. (2d) 115. Judgment will be entered for the respondent. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4489275. Public record. Not legal advice.