# Stern v. Commissioner

> United States Board of Tax Appeals · September 27, 1926 · 4 B.T.A. 1074

URL: https://www.frixlaw.com/law-library/cases/4497223

## Case

- **Full name:** KARL STERN, <emphasis typestyle="it">v.</emphasis> COMMISSIONER OF INTERNAL REVENUE
- **Court:** United States Board of Tax Appeals
- **Decided:** September 27, 1926
- **Citations:** 4 B.T.A. 1074; 1926 BTA LEXIS 2065
- **Precedential status:** Published
- **Opinion:** Opinion of the court by Morris
- **Judges:** Morris
- **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/4497223

## Opinion text

OPINION.
MoRRis:
The Board’s decision in the Appeal of D. Cerruti, 4 B. T. A. 682, is determinative of the question presented in this appeal. The Commissioner correctly included the item of $600 in petitioner’s taxable income, since it was not shown that the amount represented separate earnings of the wife.
Judgment for the Commissioner.

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4497223. Public record. Not legal advice.