Ghastin v. Commissioner
United States Tax Court
One of petitioners, a Michigan State trooper, received a cash subsistence allowance in accordance with Michigan law. He generally purchased one meal a day in a restaurant in his patrol area but was permitted to bring his lunch or sometimes to eat at home with no reduction in his subsistence allowance.
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One of petitioners, a Michigan State trooper, received a cash subsistence allowance in accordance with Michigan law. He generally purchased one meal a day in a restaurant in his patrol area but was permitted to bring his lunch or sometimes to eat at home with no reduction in his subsistence allowance. Held, the subsistence allowance is not excludable from petitioners' income since petitioner was furnished cash, not meals, and was not furnished meals for the convenience of his employer.
1Opinion of the Court
Scott, Judge:
Respondent determined deficiencies in petitioners’ Federal income taxes for their taxable years 1966 and 1967 in the amounts of $104.02 and $121.73, respectively. The issue for decision is whether petitioners may exclude from their gross income under section 119,1.R.C. 1954,1 a cash subsistence allowance paid by the State of Michigan to Burl J. Ghastin, a uniformed member of the State Police, during the years 1966 and 1967.2
FINDINGS OF FACT
Some of the facts have been stipulated and are found accordingly.
Petitioners Burl J. Ghastin and Anita Marie Ghastin, husband and wife,…
2Cases cited9 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
- United States v. Daniel F. Barrett and Margaret G. Barrett Edgar B. Garner and Evelyn T. GarnerCourt of Appeals for the Fifth Circuit · 1963
- Commissioner of Internal Revenue v. Charles N. Anderson and Grace M. AndersonCourt of Appeals for the Sixth Circuit · 1966
- Ralph A. Wilson and Joanne B. Wilson, His Wife v. United StatesCourt of Appeals for the First Circuit · 1969
- Anderson v. CommissionerUnited States Tax Court · 1964
4 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Commissioner v. KowalskiSupreme Court of the United States · 1977
- Weinberg v. CommissionerUnited States Tax Court · 1975
- Coombs v. CommissionerUnited States Tax Court · 1976
- Kowalski v. Comm'rUnited States Tax Court · 1975
- Commissioner v. KowalskiSupreme Court of the United States · 1977
5 more not listed; retrieve them via the Exa API.