Romer v. Commissioner
United States Tax Court
1. Petitioner Herman J. Romer was associate manager of the Huntington Hotel during the taxable years 1947, 1949, 1950, and 1951, and with his wife lived at the hotel. The latter performed maid services during 1947 and 1949. It was stipulated by the parties that petitioner was required "to live in the hotel since [his] services were required on a 24-hour basis."
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1. Petitioner Herman J. Romer was associate manager of the Huntington Hotel during the taxable years 1947, 1949, 1950, and 1951, and with his wife lived at the hotel. The latter performed maid services during 1947 and 1949. It was stipulated by the parties that petitioner was required "to live in the hotel since [his] services were required on a 24-hour basis." The evidence showed that the hotel furnished petitioner and its other employees living quarters and food as part of salary, the amount at which the board and room was so included as salary being the same for all employees regardless of…
1Opinion of the Court
OPINION.
Turner, Judge:
Based upon a stipulation by the parties that petitioner Herman J. Homer was required “to live in the hotel since [his] services were required on a 24-hour basis,” it is the contention of the petitioners that the food and lodging supplied to petitioners were for the convenience of the employer and that that portion of their compensation which represented the board and room furnished was not income to them. In Charles A. Brasher, 22 T. C. 637, and Joseph L. Doran, 21 T. C. 374, after pointing out that, under section 22 (a) of the Internal Revenue Code of 1939, gross income…
2Cases cited11 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Helvering v. TaylorSupreme Court of the United States · 1935
- Halle v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1949
- Hague Estate v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1943
- Goe v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1952
6 more not listed; retrieve them via the Exa API.
3Cited by35 opinions
- Estate of Mason v. CommissionerUnited States Tax Court · 1975
- Commissioner v. KowalskiSupreme Court of the United States · 1977
- Josef C. Patchen and Aleyne E. Patchen v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1958
- J. Melvin Boykin v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1958
- Jones v. CommissionerUnited States Tax Court · 1957
30 more not listed; retrieve them via the Exa API.