Croop v. Commissioner

Board of Tax Appeals

Croop v. Commissioner

2 B.T.A. 174, 1925 BTA LEXIS 2505

CourtUnited States Board of Tax Appeals

DecidedJune 26, 1925

DocketDocket No. 2154.

StatusPublished

This text of 2 B.T.A. 174 (Croop 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.

Bluebook

Croop v. Commissioner, 2 B.T.A. 174, 1925 BTA LEXIS 2505 (bta 1925).

Pincite

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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