Brown v. Commissioner

Board of Tax Appeals

Brown v. Commissioner

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

CourtUnited States Board of Tax Appeals

DecidedDecember 18, 1924

DocketDocket No. 252.

StatusPublished

This text of 1924 BTA LEXIS 215 (Brown v. Commissioner) 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.

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Brown v. Commissioner, 1924 BTA LEXIS 215, 1 B.T.A. 201 (bta 1924).

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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.

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

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

*201 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 *202 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).)

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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.

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

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

*201 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 *202 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).)

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1924 BTA LEXIS 215, 1 B.T.A. 201, Counsel Stack Legal Research, https://law.counselstack.com/opinion/brown-v-commissioner-bta-1924.

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