# Klyman v. Commissioner

> United States Board of Tax Appeals · September 15, 1926 · 4 B.T.A. 832

URL: https://www.frixlaw.com/law-library/cases/4592968

## Case

- **Full name:** APPEAL OF E. KLYMAN.
- **Court:** United States Board of Tax Appeals
- **Decided:** September 15, 1926
- **Citations:** 4 B.T.A. 832; 1926 BTA LEXIS 2203
- **Precedential status:** Published
- **Opinion:** Opinion
- **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/4592968

## Opinion text

APPEAL OF E. KLYMAN.
Klyman v. Commissioner
Docket No. 6753.
United States Board of Tax Appeals
4 B.T.A. 832 ; 1926 BTA LEXIS 2203 ;
September 15, 1926 , Decided
*2203 Frank G. Butts, Esq., for the petitioner.
A. Calder Mackay, Esq., for the Commissioner.
LITTLETON
*832 This is an appeal from the determination of a deficiency of $331.34 for the calendar year 1920.
FINDINGS OF FACT.
During the calendar year 1920, the petitioner was a resident and citizen of California, married and living with his wife, Ida Klyman.
Ida Klyman received during the year 1920 a salary for personal services rendered by her, separately from any salary or income of her husband. This salary she included in her separate return. The *833 Commissioner included the salary in the petitioner's income and determined the deficiency of $331.34 here in controversy.
OPINION.
LITTLETON: The facts in this proceeding are the same as those before the Board in the , in which it was held that a wife in California was entitled 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/4592968. Public record. Not legal advice.