Samuels v. Commissioner

*826 This appeal is from the determination of a deficiency in income tax the year 1921 in the amount of $8,462.17.

FINDINGS OF FACT.

The taxpayer is a married man living with his wife, and during the year 1921 was domiciled in the State of California. For the year 1921 the taxpayer and his wife filed separate income-tax returns in which each reported one-half of the income of the community. The Commissioner has added to the income of the taxpayer one-half of the income of the community reported by the taxpayer's wife and has taxed the same as income of the taxpayer.

OPINION.

MARQUETTE: The decision of the question involved in this proceeding is governed by the opinion of the court in , and the decision of the Board in the .

Judgment for the Commissioner.