Case: Edmund W. Wurzburg, Petitioner, v. Commissioner of Internal Revenue, Respondent
Abbreviation: Wurzburg v. Commissioner
Decision Date: 1927-03-30
Docket Number: Docket No. 13644
Citation: 6 B.T.A. 677
Volume: 6
Reporter: Reports of the United States Board of Tax Appeals
Court: United States Board of Tax Appeals
Jurisdiction: United States
Parties: Edmund W. Wurzburg, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: 
Pages: 677–679

Head Matter:
Edmund W. Wurzburg, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket No. 13644.
Promulgated March 30, 1927.
F. E. Seld.man, C. P. A., for the petitioner.
W. F. Gibbs, Esq., for the respondent.

Opinion:
OPINION.
Aiuxndell:
We have heretofore held in R. Downes, Jr., v. Commissioner, 5 B. T. A. 1029, and Germain Cassiere v. Commissioner, 5 B. T. A. 1032, that in a case where the taxpayer has filed a single joint return of the income of himself and his wife under the provisions of section 228 (b) (2) of the Revenue Act of 1921, he is not entitled to have his tax computed on the basis of his separate income. These cases are determinative of the question raised in the instant proceeding, and on the authority of these cases the contention of the petitioner must be denied as contrary to the express provision of the law.
Judgment will be entered for the respondent.