BUTTOLPH v. COMMISSIONER OF INTERNAL REVENUE

No. 4028.

29 F.2d 695 (1928)

BUTTOLPH v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Seventh Circuit.

November 28, 1928.


Attorney(s) appearing for the Case

Frank H. T. Potter, of Chicago, Ill., for petitioner.

Morton P. Fisher, of Baltimore, Md., for respondent.

Before ALSCHULER, EVAN A. EVANS, and PAGE, Circuit Judges.


ALSCHULER, Circuit Judge.

In March, 1923, petitioner filed a joint federal income tax return for himself and his wife for the taxable year 1922, and paid the tax as returned. About a year thereafter he filed purported amended tax returns for same year, separately for himself and wife, with a view of recovering the excess of the tax as computed on the joint return over the tax payable on the basis of the separate returns.<...

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