United States Board of Tax Appeals June 26, 1925, Docket No. 2154 (Appeal of Croop.)

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.