Vanicek v. Commissioner
United States Tax Court
During the years in issue, Ps were employed as resident watchmen by the Forest Preserve District of Cook County, Illinois, to safeguard certain areas of land owned by the district. As a condition of their employment, Ps were required to occupy lodgings strategically located within their assigned areas. The district allowed Ps to live in the lodgings rent free.
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During the years in issue, Ps were employed as resident watchmen by the Forest Preserve District of Cook County, Illinois, to safeguard certain areas of land owned by the district. As a condition of their employment, Ps were required to occupy lodgings strategically located within their assigned areas. The district allowed Ps to live in the lodgings rent free. Held, Ps are entitled to exclude the value of the lodgings from income under sec. 119, I.R.C. 1954. Benninghoff v. Commissioner, 71 T.C. 216 (1978), affd. per curiam 614 F.2d 398 (5th Cir. 1980), distinguished. Held, further, Ps are not…
1Opinion of the Court
Nims, Judge:
In these consolidated cases, respondent determined the following deficiencies in petitioners’ Federal income taxes:
Docket No. Petitioner Year Deficiency
16187-79 Edward Vanicek, deceased, and Sara Vanicek 1972 $1,636.04 1973 2,781.76 1974 3,626.76
16201-79 John B. Moden and Ruth Moden 1972 829.20 1973 895.25 1974 957.00
The issues for decision are (1) whether the fair rental value of lodging furnished to petitioners by their employer, the Forest Preserve District of Cook County, Illinois, is excludable from gross income under section 1191; and (2) whether the Vaniceks are entitled to…
2Cases cited10 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Commissioner v. LoBueSupreme Court of the United States · 1956
- W. Horace Williams, Sr., and Viola Bloch Williams v. United StatesCourt of Appeals for the Fifth Circuit · 1957
- Dole v. CommissionerUnited States Tax Court · 1965
5 more not listed; retrieve them via the Exa API.
3Cited by510 opinions
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- Mendes v. Comm'rUnited States Tax Court · 2003
- Boyd v. Comm'rUnited States Tax Court · 2004
- Polyak v. CommissionerUnited States Tax Court · 1990
- Baker v. Comm'rUnited States Tax Court · 2004
505 more not listed; retrieve them via the Exa API.