Wall v. Commissioner

*916OPINION.

Littleton

: The decision' of the first issue is governed by the opinion of the Board in the Appeal of Estate of George W. Randall, 4 B. T. A. 679.

We are of the opinion that the $25 contributed by the petitioner during 1922 to charity was a proper deduction from gross income for that year.

Judgment for the petitioner.