
    Appeal of JACOB SAMUELS.
    Docket No. 8050.
    Decided September 15, 1926.
    
      W. W. Spalding, Esq., for the petitioner.
    
      A. Colder Machay, Esq., for the Commissioner.
    This appeal is from the determination of a deficiency in income tax for the year 1921 in the amount of $8,462.17.
    FINDINGS OF FACT.
    The taxpayer is a married man living with his wife, and during the year 1921 was domiciled in the State of California. For the year 1921 the taxpayer and his wife filed separate income-tax returns, in which each reported one-half of the income of the community. The Commissioner has added to the income of the taxpayer one-half of the income of the community reported by the taxpayer’s wife and has taxed the same as income of the taxpayer.
   OPINION.

Marquette

: The decision of the question involved in this proceeding is governed by the opinion of the court in United States v. Robbins, 269 U. S. 315, and the decision of the Board in the Appeal of D. Cerruti, 4 B. T. A. 682.

Judgment for the Commissioner.  