Dietz v. Commissioner
United States Tax Court
Held, that apartment furnished by employer was in compensation for services rendered by petitioners, and the value of the use thereof was taxable as income.
1Opinion of the Court
OPINION.
Fisher, Judge:
Respondent determined a deficiency in income tax of petitioners for the taxable year 1951 in the amount of $59. The sole issue is whether the value of the use of an apartment furnished petitioners by their employer was' taxable to them as income.
All of the facts are stipulated and are incorporated herein by reference except for one minor inconsistency which we have resolved in our summary of the facts.
On or about August 1,1951, the petitioners entered into an agreement with Dick and Reuteman Company whereby the petitioners agreed to perform janitorial services in an…
2Cases cited1 opinion
- Doran v. CommissionerUnited States Tax Court · 1953
3Cited by5 opinions
- Commissioner v. KowalskiSupreme Court of the United States · 1977
- Boykin v. CommissionerUnited States Tax Court · 1958
- Boykin v. CommissionerUnited States Tax Court · 1958
- Commissioner v. KowalskiSupreme Court of the United States · 1977
- Dietz v. CommissionerUnited States Tax Court · 1956