Appeal of Croop.

Board of Tax Appeals

Appeal of Croop.

2 B.T.A. 174

CourtUnited States Board of Tax Appeals

DecidedJune 26, 1925

DocketDocket No. 2154

StatusPublished

Cited by1 cases

This text of 2 B.T.A. 174 (Appeal of Croop.) is published on Counsel Stack Legal Research, covering United States Board of Tax Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Appeal of Croop., 2 B.T.A. 174 (bta 1925).

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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]*175capable 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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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]*175capable 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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Bluebook (online)

2 B.T.A. 174, Counsel Stack Legal Research, https://law.counselstack.com/opinion/appeal-of-croop-bta-1925.

Opinion

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