Case Name: Appeal of FRANK E. WALL
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1926-09-22
Citations: 4 B.T.A. 915
Docket Number: Docket No. 7359
Parties: Appeal of FRANK E. WALL.
Judges: 
Reporter: Reports of the United States Board of Tax Appeals
Volume: 4
Pages: 915–916

Head Matter:
Appeal of FRANK E. WALL.
Docket No. 7359.
Decided September 22, 1926.
Frank E. Wall pro se.
A. 0alder Mackay, Esg., for the Commissioner.

Opinion:
OPINION.
Littleton
: The decision' of the first issue is governed by the opinion of the Board in the Appeal of Estate of George W. Randall, 4 B. T. A. 679.
We are of the opinion that the $25 contributed by the petitioner during 1922 to charity was a proper deduction from gross income for that year.
Judgment for the petitioner.