Van Rosen v. Commissioner
United States Tax Court
Prior to and during the taxable year the petitioner was a civilian employee of the Army Transportation Corps. During the first half of the taxable year he was employed ashore as master of a vessel which was being converted into a hospital ship at a shipyard in Brooklyn and while so employed lived at his home which was in Brooklyn. Under and pursuant to his contract of employment he received in addition to his base pay a cash allowance "in lieu of subsistence and quarters."
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Prior to and during the taxable year the petitioner was a civilian employee of the Army Transportation Corps. During the first half of the taxable year he was employed ashore as master of a vessel which was being converted into a hospital ship at a shipyard in Brooklyn and while so employed lived at his home which was in Brooklyn. Under and pursuant to his contract of employment he received in addition to his base pay a cash allowance "in lieu of subsistence and quarters." No quarters were available on the ship during conversion or at the shipyard. Held, that the cash allowance in lieu of…
1Opinion of the Court
OPINION.
Turner, Judge:
Gross income is defined in section 22 (a) of the Internal Revenue Code as including “gains, profits, and income derived from salaries, wages, or compensation for personal service * * * of whatever kind and in whatever form paid, * * * also * * * gains or profits and income derived from any source whatever.” The petitioner does not take issue with the general proposition that money or other consideration to the extent of the value thereof received by an employee as consideration for the services rendered by him is income taxable to the employee. Neither does he deny that…
2Cases cited4 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- United States v. StewartSupreme Court of the United States · 1940
- Trotter v. TennesseeSupreme Court of the United States · 1933
- Dayton-Wright Co. v. United StatesUnited States Court of Claims · 1928
3Cited by28 opinions
- Commissioner v. KowalskiSupreme Court of the United States · 1977
- Harvey v. CommissionerUnited States Tax Court · 1959
- Verner v. Comm'rUnited States Tax Court · 1963
- Courtney v. CommissionerUnited States Tax Court · 1959
- United States v. Richard D. Morelan and Margaret Morelan, United States of America v. Karl W. ChristeyCourt of Appeals for the Eighth Circuit · 1966
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