# Samuels v. Commissioner > United States Board of Tax Appeals · April 29, 1927 · 6 B.T.A. 1084 URL: https://www.frixlaw.com/law-library/cases/4499604 ## Case - **Full name:** LOUIS SAMUELS, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** April 29, 1927 - **Citations:** 6 B.T.A. 1084; 1927 BTA LEXIS 3320 - **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/4499604 ## Opinion text OPINION. Littleton: Upon the authority of United States v. Robbins, 269 U. S. 315 , and the Board’s opinion in the Appeal of D. Cerruti, 4 B. T. A. 682, it is held that the Commissioner correctly increased petitioner’s income as reported by him by the amount of the income received by him during the year 1921 and reported by his wife. Judgment will be entered for the respondent. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4499604. Public record. Not legal advice.