Case Name: G. B. Foster, Petitioner, v. Commissioner of Internal Revenue, Respondent
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1927-06-28
Citations: 7 B.T.A. 559
Docket Number: Docket No. 10849
Parties: G. B. Foster, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: 
Reporter: Reports of the United States Board of Tax Appeals
Volume: 7
Pages: 559–560

Head Matter:
G. B. Foster, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket No. 10849.
Promulgated June 28, 1927.
Thomas M. WilJcins, Esg., for the respondent.

Opinion:
OPINION.
Milliken:
We 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 will be entered for the respondent.