# Salomon v. Commissioner > United States Board of Tax Appeals · October 24, 1927 · 8 B.T.A. 979 URL: https://www.frixlaw.com/law-library/cases/4500532 ## Case - **Full name:** LEON SALOMON, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** October 24, 1927 - **Citations:** 8 B.T.A. 979; 1927 BTA LEXIS 2766 - **Precedential status:** Published - **Opinion:** Opinion of the court by Trammell - **Judges:** Siefkin, Mokhis, Mtordock, Trammell - **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/4500532 ## Opinion text OPINION. TRAmmell: This case is controlled by our decision in the case of Leon Salomon, 4 B. T. A. 1109, in which the same state of facts *981 for 1922 was considered. There we held that the Commissioner erred in including in the income of the petitioner the salary, of the petitioner’s wife in the amount of $3,600. Judgment will be entered for the petitioner on IB days' notice, under Rule 50. Considered by Mokhis, Mtordock, and Siefkin. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4500532. Public record. Not legal advice.