Case Name: Appeal of GRACE A. CROOP
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1925-06-26
Citations: 2 B.T.A. 174
Docket Number: Docket No. 2154
Parties: Appeal of GRACE A. CROOP.
Judges: Before James, Littleton, and Smith.
Reporter: Reports of the United States Board of Tax Appeals
Volume: 2
Pages: 174–175

Head Matter:
Appeal of GRACE A. CROOP.
Docket No. 2154.
Submitted June 2, 1925.
Decided June 26, 1925.
Grace A. Groop pro se.
J.. Arthur Adams, Esq., for the Commissioner.
Before James, Littleton, and Smith.

Opinion:
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 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.