Anderson v. Commissioner
United States Tax Court
One of petitioners was manager of a motel for a corporate employer which leased the motel premises and operated the motel as one of a chain of motels and hotels. When this petitioner first began managing the motel he and his family occupied two rooms in the motel. Subsequently, because of its being less costly, petitioner's employer bought a small house two short blocks from the motel to use as a manager's house, and petitioner and his family moved into the house.
Read the full summary
One of petitioners was manager of a motel for a corporate employer which leased the motel premises and operated the motel as one of a chain of motels and hotels. When this petitioner first began managing the motel he and his family occupied two rooms in the motel. Subsequently, because of its being less costly, petitioner's employer bought a small house two short blocks from the motel to use as a manager's house, and petitioner and his family moved into the house. The employer furnished the laundry, cleaning, and utilities for the house and furnished milk and some groceries to petitioner. The…
1Opinion of the Court
Scott, Judge:
Respondent determined deficiencies in petitioners’ income tax for the calendar years 1958, 1959, and 1960 in the amounts of $1,379.20, $1,534.01, and $1,742.52, respectively.
The issue for decision is whether the value of lodging, utilities, laundry, and cleaning furnished to petitioners by Charles 1ST. Anderson’s employer and amounts paid by bis employer in reimbursement for groceries purchased for consumption by petitioners’ family and for milk delivered to petitioners’ family are includable in petitioner’s income for each of the years here involved.
FINDINGS OF FACT
Petitioners,…
2Cases cited4 opinions
- Olkjer v. CommissionerUnited States Tax Court · 1959
- Heyward v. CommissionerUnited States Tax Court · 1961
- Benaglia v. CommissionerUnited States Board of Tax Appeals · 1937
- Stone v. CommissionerUnited States Tax Court · 1959
3Cited by31 opinions
- Dole v. CommissionerUnited States Tax Court · 1965
- Weinberg v. CommissionerUnited States Tax Court · 1975
- Commissioner of Internal Revenue v. Charles N. Anderson and Grace M. AndersonCourt of Appeals for the Sixth Circuit · 1966
- Lindeman v. CommissionerUnited States Tax Court · 1973
- McDonald v. CommissionerUnited States Tax Court · 1976
26 more not listed; retrieve them via the Exa API.