Dietz v. Commissioner
United States Tax Court
Held, that apartment furnished by employer was in compensation for services rendered by petitioners, and the value of the use thereof was taxable as income.
1Opinion of the Court
Leslie Dietz and Rosalie Dietz, Petitioners, v. Commissioner of Internal Revenue, Respondent
Dietz v. Commissioner
Docket No. 52498
United States Tax Court
25 T.C. 1255; 1956 U.S. Tax Ct. LEXIS 237;
March 16, 1956, Filed
Decision will be entered for the respondent.
Held, that apartment furnished by employer was in compensation for services rendered by petitioners, and the value of the use thereof was taxable as income.
Howard A. Morse, Esq., for the petitioner.
Thomas J. Donnelly, Jr., Esq., for the respondent.
Fisher, Judge.
FISHER
OPINION.
Respondent determined a deficiency in income tax of petitioners…
2Cases cited2 opinions
- Doran v. CommissionerUnited States Tax Court · 1953
- Dietz v. CommissionerUnited States Tax Court · 1956