Chester F. Morrow, Petitioner, v. Commissioner of Internal Revenue, Respondent

Chester F. Morrow, Petitioner, v. Commissioner of Internal Revenue, Respondent. Docket Nos. 10488, 13011. Promulgated December 1, 1927. H. W. Schultheis, Esq., and Alfred 8. Niles, Esq., for the petitioner. A. G. Bouchard, Esq., for the respondent. [MAJORITY — Love:] OPINION. Love: By section 216 (c) of the Revenue Acts of 1921 and 1924, it is provided that in computing the normal tax a single person shall be allowed a personal exemption of $1,000 and the head of a family shall be allowed an exemption of $2,500, except that the Revenue Act. of 1921 restricts this exemption to $2,000 where the net income is in excess of $5,000. The petitioner takes the position that during the years 1923 and 1924 he was the head of a family and is entitled to the exemption of $2,000 and $2,500 for the respective years. The respondent contends that the petitioner is entitled only to the exemption of $1,000 provided in the case of a single person. We have heretofore had occasion to pass upon the question involved in this proceeding in Hannah D. Stratton, 5 B. T. A. 1025. In view of the Board’s reasoning in the above-quoted proceedings, we are of the opinion that the petitioner herein was not the head of a family within the meaning of the Revenue Acts of 1921 and 1924. Judgment will be entered for the respondent. Considered by Trussell, Smith, and LittletoN.