United States Board of Tax Appeals, 1927

Salomon v. Commissioner

Salomon v. Commissioner
United States Board of Tax Appeals · Decided October 24, 1927 · Siefkin, Mokhis, Mtordock, Trammell
8 B.T.A. 979; 1927 BTA LEXIS 2766
Salomon v. Commissioner

Opinion of the Court

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 *981for 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.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.