Appeal of Ordway
This text of 2 B.T.A. 428 (Appeal of Ordway) 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.
Opinion
This appeal is from the determination of a deficiency in income tax for the year 1921 in an amount less than $10,000. The matter was submitted upon the pleadings, from which the Board makes the following
findings of fact.
The taxpayer is an officer of the United States Army. In his income-tax return for 1921 he claimed a deduction based upon the $3,500 exemption provided for under the Revenue Act of 1918, section 213 (b) (8).
The Commissioner disallowed the deduction and determined a deficiency in an amount less than $10,000. From that determination the taxpayer duly appealed.
decision.
The determination of the Commissioner is approved. Appeal of O. W. Rethorst, 1 B. T. A. 448.
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2 B.T.A. 428, Counsel Stack Legal Research, https://law.counselstack.com/opinion/appeal-of-ordway-bta-1925.