Case Name: Appeal of JAMES H. JONES
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1926-09-15
Citations: 4 B.T.A. 828
Docket Number: Docket No. 1820
Parties: Appeal of JAMES H. JONES.
Judges: 
Reporter: Reports of the United States Board of Tax Appeals
Volume: 4
Pages: 828–828

Head Matter:
Appeal of JAMES H. JONES.
Docket No. 1820.
Decided September 15, 1926.
J ames H. J ones pro se.
A. Colder Machay, Esq., for the Commissioner.

Opinion:
OPINION.
Littleton
: The decision of the question of whether the Commissioner correctly denied the petitioner the right to report, in his returns' for the years involved, only one-half of the income of tbt-marital community, is governed by the opinion of the court in United States v. Robbins, 269 U. S. 315, and the Board's decision in the Appeal of D. Cerruti, 4 B. T. A. 682.
The petitioner alleged that he was entitled to a deduction for the purpose of excess profits tax imposed for the year 1917 of not less than 9 per cent, for the reason that his farming and other business operations yielded a net income for the pre-war years in excess of 9 per cent on his invested capital, and that he was entitled to have his annual income for the pre-war period determined under section 205 (a) of the Revenue Act of 1917. No evidence was submitted in support of this allegation of error.
Judgment for the Commissioner.