Case Name: Web Rogers, Petitioner, v. Commissioner of Internal Revenue, Respondent
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1927-06-21
Citations: 7 B.T.A. 450
Docket Number: Docket No. 5595
Parties: Web Rogers, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: 
Reporter: Reports of the United States Board of Tax Appeals
Volume: 7
Pages: 450–450

Head Matter:
Web Rogers, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket No. 5595.
Promulgated June 21, 1927.
George G. Witter, Esq., for the respondent.

Opinion:
OPINION.
Mildikicn:
Wo have decided in R. Downes, Jr., v. Commissioner, 5 B. T. A., 1029, that where a man and wife living in Louisiana filed a joint return and included therein the income of both, they could not subsequently file a return on a separate basis under the community property law. This proceeding falls squarely within that decision.
Judgment wül be entered for the respondent.