The opinion
OSCAR SAMUELS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Samuels v. Commissioner
Docket No. 13534.
United States Board of Tax Appeals
11 B.T.A. 412 ; 1928 BTA LEXIS 3820 ;
April 3, 1928 , Promulgated
*3820 W. W. Spalding, Esq., for the petitioner.
J. F. Greaney, Esq., for the respondent.
ARUNDELL
*412 This is a proceeding for the redetermination of a deficiency in income tax for the year 1921 in the amount of $1,526.19. It is alleged that the respondent erred in treating the entire community income as income of the petitioner.
FINDINGS OF FACT.
During the calendar year 1921 the petitioner was a married man, domiciled and living with his wife in the State of California. For the year 1921 the petitioner and his wife filed separate income-tax returns, in which each reported one-half of the community income. On an audit of the returns the respondent added the income reported by the wife to the income of the petitioner, resulting in a deficiency of $1,526.19.
OPINION.
ARUNDELL: The issue involved in this proceeding is governed by our decision in the .
Judgment will be entered for the respondent.