# Parrett v. Commissioner

> United States Board of Tax Appeals · September 15, 1926 · 4 B.T.A. 833

URL: https://www.frixlaw.com/law-library/cases/4497543

## Case

- **Full name:** APPEAL OF O. S. PARRETT.
- **Court:** United States Board of Tax Appeals
- **Decided:** September 15, 1926
- **Citations:** 4 B.T.A. 833; 1926 BTA LEXIS 2204
- **Precedential status:** Published
- **Opinion:** Opinion of the court by Littleton
- **Judges:** Littleton
- **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/4497543

## Opinion text

OPINION.
Littleton:
The decision of the issue in this proceeding is governed by the decision of the Board in the Appeal of Estate of George W. Randall, 4 B. T. A. 679, in which it was held that a wife in California is permitted under the revenue statute to file a separate return of her separate earnings.
Judgment for the petitioner.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4497543. Public record. Not legal advice.