Brown v. Commissioner

1924 BTA LEXIS 215, 1 B.T.A. 201

Opinion

Appeal of PAUL BROWN.

Brown v. Commissioner

Docket No. 252.

United States Board of Tax Appeals

1 B.T.A. 201; 1924 BTA LEXIS 215;

December 18, 1924, decided Submitted December 3, 1924.

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Mr. Paul Brown, the taxpayer, in pro. per.

W. Frank Gibbs, Esq. (Nelson T. Hartson, Solicitor of Internal Revenue) for the Commissioner.

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Before IVINS, KORNER, and MARQUETTE.

FINDINGS OF FACT.

The taxpayer's income tax return for 1920 shows that in that year he was a married man with four children. In computing his tax he took credit for a personal exemption of $3,300. The Commissioner reduced this credit to $2,800, and accordingly found a deficiency in tax of $20, as set forth in his deficiency letter mailed August 18, 1924. The taxpayer appealed from this determination by a petition filed October 13, 1924.

DECISION.

The determination of the Commissioner is approved. (Revenue Act of 1918; section 216(c)(d).)