Appeal of Croop.
2 B.T.A. 174
United States Board of Tax Appeals·Decided June 26, 1925·No. Docket No. 2154·Published·Cited by 1 cases
Opinion
This is an appeal from the determination of a deficiency in income tax for the year 1922, in the amount of $16.88. The taxpayer claimed an exemption of $400 for a dependent mother.
FINDINGS OF FACT.
The taxpayer is an individual residing in the District of Columbia. During the year in question she contributed $30 per month, to the support of her mother. Her mother was physically and mentally [175] capable of self-support and lived with her brother on his farm in Pennsylvania, where she kept house.
DECISION.
The determination of the Commissioner is approved.
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Appeal of Croop., 2 B.T.A. 174 (bta 1925).
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Related
Croop v. Commissioner
2 B.T.A. 174 (Board of Tax Appeals, 1925)