Case Name: Ray Morris, Petitioner, v. Commissioner of Internal Revenue, Respondent
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1929-04-04
Citations: 15 B.T.A. 1252
Docket Number: Docket No. 24010
Parties: Ray Morris, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: 
Reporter: Reports of the United States Board of Tax Appeals
Volume: 15
Pages: 1252–1253

Head Matter:
Ray Morris, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket No. 24010.
Promulgated April 4, 1929.
Sanford Robinson, Esq., for the petitioner.
W. Frcmh Gibbs, Esq., for the respondent.

Opinion:
OPINION.
MoRRis:
We have heretofore held that in a case where a taxpayer has filed a single joint return of the income of himself and wife under the provisions of section 223 (b) (2) of the Revenue Act of 1921, be may not thereafter have his tax computed on the basis of his separate income. R. Downes, Jr., 5 B. T. A. 1029; Wm. A. Buttolph, 7 B. T. A. 310; affd., C. C. A., 7th Cir., 29 Fed. (2d) 695; J. F. Fairleigh, 7 B. T. A. 361; J. W. Macon, 7 B. T. A. 450; G. B. Foster, 7 B. T. A. 559; Herman Einstein, 10 B. T. A. 240; see, also, Grant v. Rose, 24 Fed. (2d) 115.
Judgment will Toe entered for the respondent.