Case Name: KARL STERN, 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. 1074
Docket Number: Docket No. 5807
Parties: KARL STERN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Reports of the United States Board of Tax Appeals
Volume: 4
Pages: 1074–1074

Head Matter:
KARL STERN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Docket No. 5807.
Decided September 27, 1926.
Ida May Adams for the petitioner.
D. D. Shepard, Esq., for the respondent.

Opinion:
OPINION.
MoRRis:
The Board's decision in the Appeal of D. Cerruti, 4 B. T. A. 682, is determinative of the question presented in this appeal. The Commissioner correctly included the item of $600 in petitioner's taxable income, since it was not shown that the amount represented separate earnings of the wife.
Judgment for the Commissioner.