Legal Opinion
Keeton v. United States
District Court, D. Colorado
Decided August 5, 1966No. 8954PublishedCited by 11 opinions
1Opinion of the Court
OPINION
BOHANON, District Judge.
This is a civil action for the refund of $63.63 income tax paid by Howard M. and Hazel L. Keeton for the taxable year 1963, plus interest.
The question involved is whether certain monthly payments to Colorado State Patrolman Keeton are excludable from his gross income under Sec. 119 of the Internal Revenue Code of 1954, 1 as to meals furnished him by his employer, allegedly for the convenience of his employer on the business premises of his employer.
Howard M. Keeton and his wife Hazel filed a joint income tax return for the taxable year 1963. Howard M. Keeton…
2Cases cited3 opinions
- United States v. Richard D. Morelan and Margaret Morelan, United States of America v. Karl W. ChristeyCourt of Appeals for the Eighth Circuit · 1966
- Robert H. Saunders v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1954
- United States v. Daniel F. Barrett and Margaret G. Barrett Edgar B. Garner and Evelyn T. GarnerCourt of Appeals for the Fifth Circuit · 1963
3Cited by11 opinions
- United States v. Howard M. Keeton and Hazel L. KeetonCourt of Appeals for the Tenth Circuit · 1967
- Kowalski v. Comm'rUnited States Tax Court · 1975
- Ghastin v. CommissionerUnited States Tax Court · 1973
- Tougher v. CommissionerUnited States Tax Court · 1969
- Wilson v. United StatesDistrict Court, D. New Hampshire · 1968
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