Tax
Appeal of PAUL BROWN
1 B.T.A. 201·United States Board of Tax Appeals·1924
Before Ivins, Kqenee, and Mabquette.
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Opinion
Appeal of PAUL BROWN.
Docket No. 353.
Submitted December 3, 1924;
decided December 18, 1924.
Mr. Paul Brown, the taxpayer, in pro. per.
W. Frank Gibbs, Esq. (Nelson T. Hartson, Solicitor of Internal Revenue) for the Commissioner.
Before Ivins, Kqenee, and Mabquette.
FINDINGS OE 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.
[MAJORITY]
DECISION.
The determination of the Commissioner is approved. (Eevenue Act of 1918: section 216(c) (d).)