Turner v. Commissioner
United States Tax Court
P was furnished with a house by, and for the convenience of, his employer, but P had to purchase utilities, carpeting, and a heater, for which he was not reimbursed. Held, the utilities, carpeting, and heater were not furnished by the employer within the meaning of sec. 119, I.R.C. 1954, and hence, their cost is not excludable from income under that provision.
1Opinion of the Court
George A. and Marjorie M. Turner, Petitioners v. Commissioner of Internal Revenue, Respondent
Turner v. Commissioner
Docket No. 457-75
United States Tax Court
68 T.C. 48; 1977 U.S. Tax Ct. LEXIS 121;
April 21, 1977, Filed
Decision will be entered for the respondent.
P was furnished with a house by, and for the convenience of, his employer, but P had to purchase utilities, carpeting, and a heater, for which he was not reimbursed. Held, the utilities, carpeting, and heater were not furnished by the employer within the meaning of sec. 119, I.R.C. 1954, and hence, their cost is not excludable from…
2Cases cited13 opinions
- United States v. Richard D. Morelan and Margaret Morelan, United States of America v. Karl W. ChristeyCourt of Appeals for the Eighth Circuit · 1966
- Olkjer v. CommissionerUnited States Tax Court · 1959
- United States v. Daniel F. Barrett and Margaret G. Barrett Edgar B. Garner and Evelyn T. GarnerCourt of Appeals for the Fifth Circuit · 1963
- J. Melvin Boykin v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1958
- Ralph A. Wilson and Joanne B. Wilson, His Wife v. United StatesCourt of Appeals for the First Circuit · 1969
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