
    Appeal of MINNIE S. LEHN, Executrix, Estate of WILLIAM LEHN.
    Docket No. 9472.
    Decided September 15, 1926.
    
      M. L. McLaren, O. P. A., for tbe petitioner.
    
      A. Galder Maclcay, Esq., for' the Commissioner.
    This is an appeal from the determination of deficiencies of $338.32 and $1,184.46, respectively, for the calendar years 1920 and 1921.
    FINDINGS OF FACT.
    William Lehn died subsequent to 1921. During the calendar years 1920 and 1921, he was a resident and citizen of California, married and living with his wife. At the time required by law, the petitioner and his wife, Minnie S. Lehn, filed separate returns for' the years involved, each reporting one-half of the income of the marital community for said years. The Commissioner held that the entire income belonged to the husband and increased the income as shown by his returns by the amounts reported by his wife, and computed the deficiencies of $338.32 and $1,184.46.
   OPINION.

Littleton

: 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 Conwnissioner.  