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