
    Appeal of GODWIN ORDWAY.
    Docket No. 1113.
    Submitted March 23, 1925.
    Decided September 7, 1925.
    
      W. F. Gibbs, Esq., for the Commissioner.
    Before Ivins, KoRnee, and Marquette.
   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.

Arundell not participating.  