United States Board of Tax Appeals November 11, 1925, Docket No. 3851 (Appeal of Gillespie)

*1318OPINION.

James:

Section 213(b) (11) of the Revenue Act of 1921, reads as follows:

That for the purposes of this title (except as otherwise provided in section 233) the term “gross income”—

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(b) Does not include the following items, which shall be exempt from taxation under this title:

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(11) The rental value of a dwelling house and appurtenances thereof furnished to