Legal Opinion
Winchell v. United States
District Court, D. Nebraska
Decided April 11, 1983No. CV. 82-0-17PublishedCited by 2 opinions
1Opinion of the Court
MEMORANDUM OPINION
SCHATZ, District Judge.
INTRODUCTION
This tax refund action concerns the ex-cludability of the fair rental value of lodging furnished the plaintiff, Richard D. Winchell (hereafter taxpayer), by his employer, Bellevue College. The taxpayer duly filed federal income tax returns for the calendar years 1975 and 1976. Upon examination of said returns, the Commissioner of Internal Revenue determined (1) that the fair market value of the residence occupied by the taxpayer was $3,600 per year, and (2) that this sum constituted additional remuneration to the taxpayer which should have…
2Cases cited12 opinions
- J. Melvin Boykin v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1958
- Commissioner of Internal Revenue v. Charles N. Anderson and Grace M. AndersonCourt of Appeals for the Sixth Circuit · 1966
- Heyward v. CommissionerUnited States Tax Court · 1961
- The United States Junior Chamber of Commerce v. The United StatesUnited States Court of Claims · 1964
- M. Caratan and Carola Caratan v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1971
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3Cited by2 opinions
- Erdelt v. United StatesDistrict Court, D. North Dakota · 1989
- Winchell (Richard D.) v. United StatesCourt of Appeals for the Eighth Circuit · 1983