United States v. Howard M. Keeton and Hazel L. Keeton

Section 119 of the Internal Revenue Code of 1954 pertinently provides that “There shall be excluded from gross income of an employee the value of any meals or lodging furnished to him by his employer for the convenience of the employer, but only if — (1) in the case of meals, the meals are furnished on the business premises of the employer *

In this suit for refund under 1346(a) (1), the sole question is whether Section 119 is applicable to exclude from gross income a monthly cash allowance paid by the State of Colorado to a highway patrolman to defray his expenses incurred for meals required…