Benaglia v. Commissioner
United States Board of Tax Appeals
To a taxpayer employee who, solely for the convenience of his employer and as a necessary incident of the proper performance of his duty, receives food and lodging from the employer, the value thereof is not taxable income.
1Opinion of the Court
*839OPINION.
Sternhagen :
The Commissioner has added $7,845 each year to the petitioner’s gross income as “compensation received from Hawaiian Hotels, Ltd.”, holding- that this is “the fair market value of rooms and meals furnished by the employer.” In the deficiency notice he cites article 52 [53], Regulations 77, and holds inapplicable Jones v. United States, 60 Ct. Cls. 552; I. T. 2232; G. C. M. 14710; and G. C. M. 14836. The deficiency notice seems to hold that the rooms and meals were not in fact supplied “merely as a convenience to the hotels” of the employer..
From the evidence, there remains…
2Cited by24 opinions
- Coombs v. CommissionerUnited States Tax Court · 1976
- Anderson v. CommissionerUnited States Tax Court · 1964
- Heyward v. CommissionerUnited States Tax Court · 1961
- Diamond v. SturrCourt of Appeals for the Second Circuit · 1955
- Commissioner of Internal Revenue v. Everett and Mary C. DoakCourt of Appeals for the Fourth Circuit · 1956
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