Case Name: Leon Salomon, Petitioner, v. Commissioner of Internal Revenue, Respondent
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1927-10-24
Citations: 8 B.T.A. 979
Docket Number: Docket No. 12231
Parties: Leon Salomon, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: Considered by Mokhis, Mtordock, and Siefkin.
Reporter: Reports of the United States Board of Tax Appeals
Volume: 8
Pages: 979–981

Head Matter:
Leon Salomon, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket No. 12231.
Promulgated October 24, 1927.
Jerome H. Bayer, Esq., for the petitioner.
A. H. Fast, Esq., for the respondent.

Opinion:
OPINION.
TRAmmell:
This case is controlled by our decision in the case of Leon Salomon, 4 B. T. A. 1109, in which the same state of facts for 1922 was considered. There we held that the Commissioner erred in including in the income of the petitioner the salary, of the petitioner's wife in the amount of $3,600.
Judgment will be entered for the petitioner on IB days' notice, under Rule 50.
Considered by Mokhis, Mtordock, and Siefkin.