Fisher v. Commissioner
United States Tax Court
Petitioner, a native of Milwaukee, Wisconsin, was a professional musician, who performed as a soloist in hotel dining rooms and cocktail lounges in various cities in Wisconsin and Minnesota.
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Petitioner, a native of Milwaukee, Wisconsin, was a professional musician, who performed as a soloist in hotel dining rooms and cocktail lounges in various cities in Wisconsin and Minnesota. He and his family lived, and had their place of abode, wherever petitioner happened to be working at the particular time, usually in the same hotel, and in 1947 the two hotels where he was employed furnished hotel room accommodations for him and his family as a part of his compensation and in lieu of a higher money salary, the fair market value of which was $ 600. Petitioner maintained a mailing address…
1Opinion of the Court
Wilson John Fisher, Petitioner, v. Commissioner of Internal Revenue, Respondent
Fisher v. Commissioner
Docket No. 34413
United States Tax Court
23 T.C. 218; 1954 U.S. Tax Ct. LEXIS 48;
November 9, 1954, Filed
Decision will be entered under Rule 50.
Petitioner, a native of Milwaukee, Wisconsin, was a professional musician, who performed as a soloist in hotel dining rooms and cocktail lounges in various cities in Wisconsin and Minnesota. He and his family lived, and had their place of abode, wherever petitioner happened to be working at the particular time, usually in the same hotel, and in 1947 the…
2Cases cited5 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Gustafson v. CommissionerUnited States Tax Court · 1944
- Mitnick v. CommissionerUnited States Tax Court · 1949
- Fisher v. CommissionerUnited States Tax Court · 1954