Legal Opinion
Wilson v. United States
District Court, D. New Hampshire
Decided November 6, 1968No. Civ. A. No. 2785PublishedCited by 4 opinions
1Opinion of the Court
DECISION
BOWNES, District Judge.
This is an action against the United States of America for the recovery of internal-revenue taxes in the amount of $74.96, alleged to have been erroneously and illegally assessed against, and collected from the plaintiffs for the year 1965. Jurisdiction of this court is premised on Title 28, United States Code § 1346(a) (1). The following question is submitted for our decision:
Whether the reimbursed meal expenses, received by Ralph A. Wilson from his employer, are excludable from his gross income for the year 1965 pursuant to the provisions of Section 119 of the…
2Cases cited19 opinions
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- United States v. CorrellSupreme Court of the United States · 1967
- Commissioner v. LoBueSupreme Court of the United States · 1956
- Commissioner v. JacobsonSupreme Court of the United States · 1949
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3Cited by4 opinions
- Ralph A. Wilson and Joanne B. Wilson, His Wife v. United StatesCourt of Appeals for the First Circuit · 1969
- Tougher v. CommissionerUnited States Tax Court · 1969
- Tougher v. CommissionerUnited States Tax Court · 1969
- Tougher v. CommissionerUnited States Tax Court · 1969