# Rogers v. Commissioner > United States Board of Tax Appeals · June 21, 1927 · 7 B.T.A. 450 URL: https://www.frixlaw.com/law-library/cases/4500104 ## Case - **Full name:** WEB ROGERS, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** June 21, 1927 - **Citations:** 7 B.T.A. 450; 1927 BTA LEXIS 3174 - **Precedential status:** Published - **Opinion:** Opinion of the court by Mildikicn - **Judges:** Mildikicn - **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/4500104 ## Opinion text OPINION. Mildikicn: Wo have decided in R. Downes, Jr., v. Commissioner, 5 B. T. A., 1029, that where a man and wife living in Louisiana filed a joint return and included therein the income of both, they could not subsequently file a return on a separate basis under the community property law. This proceeding falls squarely within that decision. Judgment wül be entered for the respondent. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4500104. Public record. Not legal advice.