Eden v. Commissioner
United States Tax Court
Held, petitioners are not entitled under section 107, I.R.C. 1954, to exclude from gross income on their Federal income tax returns for the taxable years 1958, 1959, and 1960, amounts expended in those years for rent and utilities on their home.
1Opinion of the Court
Richard R. Eden and Jo Anne Eden, Petitioners, v. Commissioner of Internal Revenue, Respondent
Eden v. Commissioner
Docket No. 3045-62
United States Tax Court
41 T.C. 605; 1964 U.S. Tax Ct. LEXIS 153;
January 31, 1964, Filed
Decision will be entered for the respondent.
Held, petitioners are not entitled under section 107, I.R.C. 1954, to exclude from gross income on their Federal income tax returns for the taxable years 1958, 1959, and 1960, amounts expended in those years for rent and utilities on their home.
Roland W. Porth, for the petitioners.
Bruce C. Hallmark, for the respondent.
Bruce, Judge.
BRUC…
2Cases cited2 opinions
- Eden v. CommissionerUnited States Tax Court · 1964
- Ling v. United StatesDistrict Court, D. Minnesota · 1961