Legal Opinion
M. Caratan and Carola Caratan v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided April 20, 1971No. 25215PublishedCited by 19 opinions
1Opinion of the Court
TRASK, Circuit Judge:
This is an appeal from a determination by the Tax Court that the fair market rental value of company-owned lodging furnished to the taxpayers without charge during the taxable years 1962, 1963 and 1964 was not excludable from taxpayers’ gross income under Section 119(2) of the Internal Revenue Code of 1954 (26 U.S.C. § 119(2)). The Tax Court’s decision is reported at 52 T.C. 960 (1969).
The sole question on appeal is whether the Tax Court’s determination that the employee-taxpayers had failed to sustain their burden of proving that they were required to accept the lodging…
2Cases cited12 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- C. Louis Wood and Hallie D. Wood v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1964
- American Pipe & Steel Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1957
- Dole v. CommissionerUnited States Tax Court · 1965
- Olkjer v. CommissionerUnited States Tax Court · 1959
7 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Johnny Weimerskirch v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1979
- Michael L. Rockwell, and Regina Rockwell v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1975
- Conforte v. CommissionerUnited States Tax Court · 1980
- Meridian Wood Products Co., Inc., a Corporation v. United States of America, Harry F. Lenton and Colleen Lenton v. United StatesCourt of Appeals for the Ninth Circuit · 1984
- Coombs v. CommissionerUnited States Tax Court · 1976
14 more not listed; retrieve them via the Exa API.