Appeal of Ordway
Cases that cite this one
1 later published case cites this decision.
- Ordway 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 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.
Case-law data current through September 30, 2026. Source: CourtListener bulk data.