# Croop v. Commissioner

> United States Board of Tax Appeals · June 26, 1925 · 2 B.T.A. 174

URL: https://www.frixlaw.com/law-library/cases/4606340

## Case

- **Full name:** APPEAL OF GRACE A. CROOP.
- **Court:** United States Board of Tax Appeals
- **Decided:** June 26, 1925
- **Citations:** 2 B.T.A. 174; 1925 BTA LEXIS 2505
- **Precedential status:** Published
- **Opinion:** Opinion
- **Judges:** James, Littleton, Smith
- **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/4606340

## Opinion text

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.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4606340. Public record. Not legal advice.