Salt Lake Telegram | 1927-06-03 | Page 24 | First Review in Tax Case Asked

First Review in Tax ax Case ase Asked s e WASHINGTON June 3 AP AP AP- The first review of fa h decision of the board of ot tax appeals s under the Internal revenue In law v w has been re- re quested by the department of ot Justic justic justic Jus- Jus tic in connection with a ruling af affecting affecting affecting af- af tax returns Under tinder the California California Cali Call fornia community property law The ruling ruling- upheld an appeal b by V W A A. Roth of California from as assessment assessment assessment as- as of a deficiency by the In Internal Internal internal in- in revenue commissioner who ho required Roth to to pay tax on both his income and that of his his' wife The board held that the wife had the right t to file tile a a separate return If she wished and nd ref sed to sustain sustain sus sus- sus sustain tain the contention of the government government government govern govern- ment that the amount amount of ot her earnings earnings earnings earn earn- ings should be Included in 1 her husbands husband's husbands husband's hus hus- us- us bands band's return It also was h held ld by the bo board rd that the recent supreme supreme court decision affecting the community property I system in California did d not pass pass i upon the taxation of the the wife's wife's separate separate separate sep sep- arate earnings The department of of Justice however contends that the court held that a husband was liable to t taxation for the entire community property income