# Brown v. Commissioner

> United States Board of Tax Appeals · December 18, 1924 · 1 B.T.A. 201

URL: https://www.frixlaw.com/law-library/cases/4626684

## Case

- **Full name:** Appeal of PAUL BROWN.
- **Court:** United States Board of Tax Appeals
- **Decided:** December 18, 1924
- **Citations:** 1 B.T.A. 201; 1924 BTA LEXIS 215
- **Precedential status:** Published
- **Opinion:** Opinion
- **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/4626684

## Opinion text

Appeal of PAUL BROWN.
Brown v. Commissioner
Docket No. 252.
United States Board of Tax Appeals
1 B.T.A. 201 ; 1924 BTA LEXIS 215 ;
December 18, 1924 , decided Submitted December 3, 1924 .
*215 Mr. Paul Brown, the taxpayer, in pro. per.
W. Frank Gibbs, Esq. (Nelson T. Hartson, Solicitor of Internal Revenue) for the Commissioner.
*201 Before IVINS, KORNER, and MARQUETTE.
FINDINGS OF 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 *202 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.
DECISION.
The determination of the Commissioner is approved. (Revenue Act of 1918; section 216(c)(d).)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4626684. Public record. Not legal advice.