Bob Jones University v. United States

This withholding tax case concerns the excludability of the fair market value of meals and lodging furnished by plaintiff Bob Jones University to many members of its faculty and staff. Trial Judge Bernhardt, after a trial, held for the Government. The case comes before us on the University’s exceptions to the trial judge’s opinion, findings, and result. Defendant supports the trial judge. Oral argument has been had and the court has also considered the written submissions and the record.

We adopt the trial judge’s opinion and findings, with slight modifications and a substantive change as to…