Saunders v. Commissioner
United States Tax Court
Held, allowance for meals received by petitioner, a New Jersey State Trooper, is includible in gross income under section 22 (a). Held, further, the amounts actually spent on meals while on duty are not deductible either under section 22 (n) or 23 (a) (1) (A) but, rather, are nondeductible personal expenditures under section 24 (a) (1).
1Opinion of the Court
OPINION.
Black, Judge:
Petitioner argues that the $665 received in lieu of rations in 1950 is excludible from gross income (section 22 (a) of the Code) under the “convenience of employer” doctrine as enunciated in Jones v. United States, 60 Ct. Cl. 552. There are numerous cases in which it has been held that subsistence and quarters furnished in kind to an employee did not result in realization of income but the Jones case, supra, which dealt with cash allowances paid an Army officer in commutation thereof, appears to be the only one in which it has been held that such cash allowances were not…
2Cases cited10 opinions
- Barnhill v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1945
- Drill v. CommissionerUnited States Tax Court · 1947
- Bercaw v. CommissionerCourt of Appeals for the Fourth Circuit · 1948
- Kershner v. CommissionerUnited States Tax Court · 1950
- Osteen v. CommissionerUnited States Tax Court · 1950
5 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Kowalski v. Comm'rUnited States Tax Court · 1975
- Harold Brannon Magness v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957
- Fife v. CommissionerUnited States Tax Court · 1980
- Fife v. CommissionerUnited States Tax Court · 1980
- Kowalski v. Comm'rUnited States Tax Court · 1975
1 more not listed; retrieve them via the Exa API.