Tax

Appeal of GODWIN ORDWAY

2 B.T.A. 428·United States Board of Tax Appeals·1925

Before Ivins, KoRnee, and Marquette. · Arundell not participating.

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Opinion

Appeal of GODWIN ORDWAY. Docket No. 1113. Submitted March 23, 1925. Decided September 7, 1925. W. F. Gibbs, Esq., for the Commissioner. Before Ivins, KoRnee, and Marquette. [MAJORITY] 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. Arundell not participating.