Case: Appeal of O. S. PARRETT
Abbreviation: Appeal of Parrett
Decision Date: 1926-09-15
Docket Number: Docket No. 6766
Citation: 4 B.T.A. 833
Volume: 4
Reporter: Reports of the United States Board of Tax Appeals
Court: United States Board of Tax Appeals
Jurisdiction: United States
Parties: Appeal of O. S. PARRETT.
Judges: 
Pages: 833–833

Head Matter:
Appeal of O. S. PARRETT.
Docket No. 6766.
Decided September 15, 1926.
0. 8. Parrett pro se.
A. Colder Machay, Esq., for the Commissioner.

Opinion:
OPINION.
Littleton:
The decision of the issue in this proceeding is governed by the decision of the Board in the Appeal of Estate of George W. Randall, 4 B. T. A. 679, in which it was held that a wife in California is permitted under the revenue statute to file a separate return of her separate earnings.
Judgment for the petitioner.