Case Name: Appeal of GODWIN ORDWAY
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1925-09-07
Citations: 2 B.T.A. 428
Docket Number: Docket No. 1113
Parties: Appeal of GODWIN ORDWAY.
Judges: Before Ivins, KoRnee, and Marquette.
Reporter: Reports of the United States Board of Tax Appeals
Volume: 2
Pages: 428–428

Head Matter:
Appeal of GODWIN ORDWAY.
Docket No. 1113.
Submitted March 23, 1925.
Decided September 7, 1925.
W. F. Gibbs, Esq., for the Commissioner.
Before Ivins, KoRnee, and Marquette.

Opinion:
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. Appeal of O. W. Rethorst, 1 B. T. A. 448.
Arundell not participating.