Boykin v. Commissioner
United States Tax Court
Exclusion From Gross Income -- Lodging Occupied by Employee for Convenience of Employer -- Sec. 119, I. R. C. 1954. -- Veterans' Administration employee-physician required to occupy quarters at hospital for convenience of his employers and to pay fair rental therefor by deduction from his basic salary, held not entitled to exclude the rental from his gross income under section 119, I. R. C. 1954.
1Opinion of the Court
J. Melvin Boykin, Petitioner, v. Commissioner of Internal Revenue, Respondent
Boykin v. Commissioner
Docket No. 65605
United States Tax Court
29 T.C. 813; 1958 U.S. Tax Ct. LEXIS 268;
January 31, 1958, Filed
Decision will be entered for the respondent.
Exclusion From Gross Income -- Lodging Occupied by Employee for Convenience of Employer -- Sec. 119, I. R. C. 1954. -- Veterans' Administration employee-physician required to occupy quarters at hospital for convenience of his employers and to pay fair rental therefor by deduction from his basic salary, held not entitled to exclude the rental from his…
2Cases cited5 opinions
- Jones v. United StatesUnited States Court of Claims · 1925
- Chandler v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1941
- Boykin v. CommissionerUnited States Tax Court · 1958
- Doran v. CommissionerUnited States Tax Court · 1953
- Dietz v. CommissionerUnited States Tax Court · 1956