Samuels v. Commissioner

OPINION.

Upon the authority of United States v. Robbins, 269 U. S. 315, and the Board’s opinion in the Appeal of D. Cerruti, 4 B. T. A. 682, it is held that the Commissioner correctly increased petitioner’s income as reported by him by the amount of the income received by him during the year 1921 and reported by his wife.

Judgment will be entered for the respondent.