Amarillo daily news. [volume] (Amarillo, Tex.) 19??-current, 1920-11-23
DECISION OF TREASURY REGARDING
REFUND ON INCOME TAXES ON HAND
DECLARES u. S. DEPUTY COLLECTOR

Deputy Internal Revenue Collector
Frank T. Ruckinrham states that n
great deal ~ interest has been aroused
hy recent article published IN the
Amarillo Daily News which assorted
that under Treasury decision 3O1i
many taxpayers ~ Texas are entitled 90
refunds IN cases where they have. dur.
ing the last five years. filed individual
returns instead ~ having filed COM.
munity returns ~ income which the
treasury ruling referred a. moss per.
mits. Many inquiries have como into
MIR. BugkinghamH office since his rv.
turn from Wichita Fails and be- Is huw
prepared To deal with them.
RcHtnted briefly treasury dccis. N
20fl provides that taxpayers Of T'Au
who have during any ~ nll ~ IN" mst
five years filed indi,ith returns ~
Incomes IN excess ~ Ave thousand
dollars may now fil" u community e..
turn on the same income la doing this
the husband files Tor one half ~ the IN.
come and the wife fur the other half.
The difference In favor ~ the taxpayer
h. seventy dollars On an income N
seven thousand dollars, and increases
rapidly az the income In question Dc.
comes q larger one. \ hundred thous.
and dollar income rendered us two
| fifty thousand dollar incomes calls for
a sur.taX q several thousand dollars
less than when rendered as one indi.
yidual income.
New Rulings Made
Below are quoted the rulings prcpar'
cd hy the local office. and which uut'
line In general way IN" steps ih1i
should BE- taken BY taxpayers feeling
| themselves entitled To- a refund. More
detailed information may BE- obtained
by an inquiry. either by mail az In per
son az the office uf the deputy internal
revenue collector In the federal build
ing. at Amarillo.
| Under the treasury decision 3o7i In
regard to the treatment 81 income un
der the community laws uf the State al
Texas. The following suggestions are
mad" Tor your guidance with regard Il
Inmondcd returns which " h. anticipat
I'd will b. filed under the ruling.
Tho runng ~ applicable to each an,
Jevcry year during which the law ~ tn
state 81 Texas contained the provision
giving the husband and wife cqua
rights 60 community property. ~
amended return aud claim may be- filc'
Tor any such year, subject Ia the ~,
year limitation imposed hy Section 20
of subject act of the year 1918.
In an eases In which the hushnn'
and wife desires to take advantage 81
The ruling f0r prior years. each VII
bc required tu file a s"parni" rcturI
Tor the year involved. In which IN" ne
income Is computed IN accordance viii
tho present ruling. In IA" case whcr
Ian original return WIS filed los IN
Husband and no return filed hy tn
wife. the wife will De- required To- pa
the tax shown to IT, due hy the return
filed boy her AMI the husband shoul'
reply Tor refund. credit 90 abatement
~ the difference between the ia'
shown ON the original return and IN
tax on the return now filed 10y him
In cases where an original r"turi
was filed by the wife and no return
filed hy the husband. the husband VII
be- required to pay the tax shown Ca u
due by the husband, the husband VII
| be required Ia pay the tax shown 4
bc due by tho return now filed hy him
and the Wife should rcply Tor refund
| credit or abatement ~ the difference
between the tax shown on the originn
| return aud the tax shown on th'