The opinion
APPEAL OF GODWIN ORDWAY.
Ordway v. Commissioner
Docket No. 1113.
United States Board of Tax Appeals
2 B.T.A. 428 ; 1925 BTA LEXIS 2404 ;
September 7, 1925 , Decided Submitted March 23, 1925 .
*2404 W. F. Gibbs, Esq., for the Commissioner.
Before IVINS, KORNER, and MARQUETTE.
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. .
ARUNDELL not participating.