# Davis v. Commissioner

> United States Board of Tax Appeals · September 30, 1926 · 4 B.T.A. 1203

URL: https://www.frixlaw.com/law-library/cases/4497273

## Case

- **Full name:** C. R. DAVIS, <emphasis typestyle="it">v.</emphasis> COMMISSIONER OF INTERNAL REVENUE
- **Court:** United States Board of Tax Appeals
- **Decided:** September 30, 1926
- **Citations:** 4 B.T.A. 1203; 1926 BTA LEXIS 2007
- **Precedential status:** Published
- **Opinion:** Opinion of the court by Moreis
- **Judges:** Moreis
- **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/4497273

## Opinion text

OPINION.
MoReis:
The allegations of fact in the petition from which it might be inferred that the wife had separate earnings or income that would allow her to file a separate return were denied by the Commissioner. No evidence was adduced by the petitioner in support of the allegations, nor were there any admissions which would show that the salaries reported by the wife were her separate earnings.
In view of the Board’s position in the Appeal of D. Cerruti, 4 B. T. A. 682, and for the reasons therein stated, the determination of the Commissioner must be affirmed.
Judgment for the Commissioner.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4497273. Public record. Not legal advice.