# Ordway v. Commissioner

> United States Board of Tax Appeals · September 7, 1925 · 2 B.T.A. 428

URL: https://www.frixlaw.com/law-library/cases/4490729

## Case

- **Full name:** APPEAL OF GODWIN ORDWAY.
- **Court:** United States Board of Tax Appeals
- **Decided:** September 7, 1925
- **Citations:** 2 B.T.A. 428; 1925 BTA LEXIS 2404
- **Precedential status:** Published
- **Opinion:** Opinion of the court
- **Judges:** Marquette, Ivins, Arundell, Kornee
- **Cited by:** 0 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4490729

## Opinion text

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.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4490729. Public record. Not legal advice.