Lindeman v. Commissioner
United States Tax Court
Held, the house furnished petitioner Jack B. Lindeman, the general manager of a hotel, during 1968 and 1969 was located "on the business premises of his employer" within the meaning of sec. 119, I.R.C. 1954.
1Opinion of the Court
Featherston, Judge:
Respondent determined deficiencies in petitioners’ income tax for 1968 and 1969 in the respective amounts of $854.19 and $915.17. The only issue is whether residential quarters furnished by petitioner Jack B. Lindeman’s employer were “on the business premises of his employer” within the meaning of section 1191 so that the fair rental value of these quarters was excludable from his gross income for the years in controversy.
FINDINGS OF FACT
Petitioners husband and wife filed their joint Federal income tax returns for 1968 and 1969 with the Southeast Service Center, Internal…
2Cases cited8 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
- United States v. Daniel F. Barrett and Margaret G. Barrett Edgar B. Garner and Evelyn T. GarnerCourt of Appeals for the Fifth Circuit · 1963
- J. Melvin Boykin v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1958
- Commissioner of Internal Revenue v. Charles N. Anderson and Grace M. AndersonCourt of Appeals for the Sixth Circuit · 1966
3 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Vanicek v. CommissionerUnited States Tax Court · 1985
- McDonald v. CommissionerUnited States Tax Court · 1976
- Benninghoff v. CommissionerUnited States Tax Court · 1978
- Adams v. United StatesUnited States Court of Claims · 1978
- Bob Jones University v. United StatesUnited States Court of Claims · 1982
21 more not listed; retrieve them via the Exa API.