Appeal of Croop.
Cases that cite this one
1 later published case cites this decision.
- Croop v. Commissioner (United States Board of Tax Appeals 1925)
This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.
Opinion of the Court
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
DECISION.
The determination of the Commissioner is approved.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.