Olkjer v. Commissioner
United States Tax Court
Petitioner was employed at Thule, Greenland, during part of the taxable years 1954 and 1955 as a construction engineer on a project being constructed under contract with the Department of the Army. According to the terms of his written employment agreement with the contractor, there was a scheduled workweek of 7 consecutive days.
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Petitioner was employed at Thule, Greenland, during part of the taxable years 1954 and 1955 as a construction engineer on a project being constructed under contract with the Department of the Army. According to the terms of his written employment agreement with the contractor, there was a scheduled workweek of 7 consecutive days. Petitioner was to receive a fixed hourly wage rate based on a 40-hour week and was to work such hours and shifts as might be required by the contractor. No facilities for meals and lodging other than those furnished by the employer were available to petitioner at the…
1Opinion of the Court
OPINION.
Fisher, Judge:
This proceeding involves deficiencies in income tax determined against petitioners for the years and in the amounts following:
Yew Deficiency
1953- $662. 00
1954- 700.18
1955- 279.49
Total-1, 641. 67
Petitioners have conceded all issues involved herein relating to the taxable year 1953.
The only issues presented for our consideration are whether meals and lodging were furnished petitioner for the convenience of his employer during the years 1954 and 1955, under section 119 of the Code of 1954, and, if so furnished, the value properly attributable to meals and lodging.
All of the…
2Cases cited3 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- J. Melvin Boykin v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1958
- Boykin v. CommissionerUnited States Tax Court · 1958
3Cited by45 opinions
- Dole v. CommissionerUnited States Tax Court · 1965
- Anderson v. CommissionerUnited States Tax Court · 1964
- Heyward v. CommissionerUnited States Tax Court · 1961
- The United States Junior Chamber of Commerce v. The United StatesUnited States Court of Claims · 1964
- McDonald v. CommissionerUnited States Tax Court · 1976
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