United States Board of Tax Appeals September 15, 1926, Docket No. 5982. (Butler v. Commissioner)

lead-opinion

AkuNdell

: This is a proceeding for the redetermination of a deficiency in income tax for the calendar year 1923 in the amount of $1,211.51. The petitioner alleges error on the part of the Commissioner in denying to him the privilege of dividing his income between himself and his wife on the community property basis.