Ronald W. Benninghoff v. Commissioner of Internal Revenue

Appellant Ronald W. Benninghoff appeals from the November 1978 written opinion and order of the United States Tax Court that affirmed the decision of the Commissioner of Internal Revenue to assess a deficiency of $245 against appellant in his federal income tax for the taxable year 1973. 71 T.C. 216 (1978). Since the parties stipulated to the facts, the only issue on appeal is whether the Tax Court correctly held that appellant, a policeman employed by the Canal Zone Government, could not exclude from his gross income for the year 1973 the value of lodging and utilities fur nished to him by…