Case Name: GEORGE W. HAIGHT, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1926-09-27
Citations: 4 B.T.A. 1075
Docket Number: Docket No. 6141
Parties: GEORGE W. HAIGHT, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Reports of the United States Board of Tax Appeals
Volume: 4
Pages: 1075–1076

Head Matter:
GEORGE W. HAIGHT, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Docket No. 6141.
Decided September 27, 1926.
W. G. Mather, Esq., for the petitioner.
George E. Adams, Esq., for the respondent.

Opinion:
OPINION.
MoRRis:
Since we have found as a fact that the earnings of the wife were separate and apart from that of the husband, it follows that in accordance with our opinion in the Appeal of Estate of George W. Randall, 4 B. T. A. 679, the determination of a deficiency against the petitioner is in error.
Judgment for the petitioner.