Tougher v. Commissioner
United States Tax Court
T, an employee of the Federal Aviation Agency (FAA) lived together with his wife and children on Wake Island. They purchased supplies (consisting primarily of groceries) from an FAA commissary for family use, paying cash therefor on a monthly basis. Held, the amounts thus expended for such supplies may not be "excluded" from T's wages as "meals" furnished to him by his employer. Sec. 119, I.R.C. 1954.
1Opinion of the Court
OPINION
Raum, Judge:
Petitioners seek the benefit of section 119 of the 1954 Code2 in respect of supplies (primarily groceries) purchased by Mrs. Tougher at the FAA commissary for family use. It should be noted at the outset, first, that personal, living, and family expenses are generally not deductible from gross income, sec. 262, and, second, that section 119 deals with exclusions from gross incomes, not deductions therefrom. In our view, section 119 does not authorize petitioners to subtract from Mr. Tougher’s reportable wages the expenditures which Mrs. Tougher made at the commissary for…
2Cases cited12 opinions
- Dole v. CommissionerUnited States Tax Court · 1965
- United States v. Richard D. Morelan and Margaret Morelan, United States of America v. Karl W. ChristeyCourt of Appeals for the Eighth Circuit · 1966
- Robert H. Saunders v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1954
- 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
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3Cited by4 opinions
- Walter and Nancy Jacob v. United StatesCourt of Appeals for the Third Circuit · 1974
- Tougher v. CommissionerUnited States Tax Court · 1969
- Walter and Nancy Jacob v. United StatesCourt of Appeals for the Third Circuit · 1974
- Walter and Nancy Jacob v. United StatesCourt of Appeals for the Third Circuit · 1974