Case Name: J. M. Moore and Hattie Moore, Petitioners, v. Commissioner of Internal Revenue, Respondent
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1929-03-22
Citations: 15 B.T.A. 1037
Docket Number: Docket No. 28853
Parties: J. M. Moore and Hattie Moore, Petitioners, v. Commissioner of Internal Revenue, Respondent.
Judges: 
Reporter: Reports of the United States Board of Tax Appeals
Volume: 15
Pages: 1037–1038

Head Matter:
J. M. Moore and Hattie Moore, Petitioners, v. Commissioner of Internal Revenue, Respondent.
Docket No. 28853.
Promulgated March 22, 1929.
J. M. Moore for the petitioners.
Brice Toole, Esq., for the respondent.

Opinion:
OPINION.
Milliken :
Our findings of fact result from the admission by respondent of the allegations of fact set forth in the petition filed in this cause. Petitioners filed a joint Federal income-tax return for the calendar year 1925, and seek by this proceeding to have us hold that the respondent was in error in refusing to accept amended income-tax returns which were subsequently tendered to the respondent. We have decided the identical question adversely to the iieti-tioners' contentions in R. Downes, Jr., 5 B. T. A. 1029, and William A. Buttolph, 7 B. T. A. 310. See also Buttolph v. Commissioner of Internal Revenue, 29 Fed. (2d) 695, and Grant v. Rose, 24 Fed. (2d) 115.
Judgment will Toe entered for the respondent.