The opinion
APPEAL OF GRACE A. CROOP.
Croop v. Commissioner
Docket No. 2154.
United States Board of Tax Appeals
2 B.T.A. 174 ; 1925 BTA LEXIS 2505 ;
June 26, 1925 , Decided Submitted June 2, 1925 .
*2505 Grace A. Croop pro se.
J. Arthur Adams, Esq., for the Commissioner.
*174 Before JAMES, LITTLETON, and SMITH.
This is an appeal from the determination of a deficiency in income tax for the year 1922, in the amount of $16.88. The taxpayer claimed an exemption of $400 for a dependent mother.
FINDINGS OF FACT.
The taxpayer is an individual residing in the District of Columbia. During the year in question she contributed $30 per month to the support of her mother. Her mother was physically and mentally *175 capable of self-support and lived with her brother on his farm in Pennsylvania, where she kept house.
DECISION.
The determination of the Commissioner is approved.