Benninghoff v. Commissioner
United States Tax Court
Held, the value of lodging and utilities furnished petitioner, a policeman employed by the Canal Zone Government, is not excludable from petitioner's income under sec. 119, I.R.C. 1954.
1Opinion of the Court
Ronald W. Benninghoff, Petitioner v. Commissioner of Internal Revenue, Respondent
Benninghoff v. Commissioner
Docket No. 6144-77
United States Tax Court
71 T.C. 216; 1978 U.S. Tax Ct. LEXIS 29;
November 20, 1978, Filed
Decision will be entered for the respondent.
Held, the value of lodging and utilities furnished petitioner, a policeman employed by the Canal Zone Government, is not excludable from petitioner's income under sec. 119, I.R.C. 1954.
Jack B. Hood, for the petitioner.
Hans G. Tanzler III, for the respondent.
Dawson, Judge. Scott, J., concurring. Raum and Sterrett, JJ., agree with this…
Also in this document: Concurrence; Dissent.
2Cases cited19 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Commissioner v. LoBueSupreme Court of the United States · 1956
- Commissioner v. KowalskiSupreme Court of the United States · 1977
- Dole v. CommissionerUnited States Tax Court · 1965
- Commissioner of Internal Rev. v. JS Abercrombie Co.Court of Appeals for the Fifth Circuit · 1947
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