Case Name: Louis Samuels, Petitioner, v. Commissioner of Internal Revenue, Respondent
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1927-04-29
Citations: 6 B.T.A. 1084
Docket Number: Docket No. 10205
Parties: Louis Samuels, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: 
Reporter: Reports of the United States Board of Tax Appeals
Volume: 6
Pages: 1084–1085

Head Matter:
Louis Samuels, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket No. 10205.
Promulgated April 29, 1927.
W. W. Spalding, Esq., for the petitioner.
Dwight H. Green, Esq., for the respondent.

Opinion:
OPINION.
Littleton:
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.