Robinson v. Commissioner
United States Tax Court
The expenses of operation of a lodge and guest ranch should be computed without eliminating portions of the cost of food, insurance, fuel, electricity, laundry, and telephone to represent the cost of meals and lodging furnished to an owner-operator of the lodge and ranch who lodged and ate therein not for his own personal convenience but because it was necessary in connection with the operation of the lodge and ranch.
1Opinion of the Court
Thomas Robinson and Elaine Robinson, Petitioners, v. Commissioner of Internal Revenue, Respondent
Robinson v. Commissioner
Docket No. 61744
United States Tax Court
31 T.C. 65; 1958 U.S. Tax Ct. LEXIS 64;
October 13, 1958, Filed
Decision will be entered under Rule 50.
The expenses of operation of a lodge and guest ranch should be computed without eliminating portions of the cost of food, insurance, fuel, electricity, laundry, and telephone to represent the cost of meals and lodging furnished to an owner-operator of the lodge and ranch who lodged and ate therein not for his own personal convenience…
Also in this document: Dissent.
2Cases cited7 opinions
- Lawrence v. CommissionerUnited States Tax Court · 1957
- Arthur L. Lawrence and Alma P. Lawrence v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
- Commissioner of Internal Revenue v. Richard E. And Helen MoranCourt of Appeals for the Eighth Circuit · 1956
- Commissioner of Internal Revenue v. Everett and Mary C. DoakCourt of Appeals for the Fourth Circuit · 1956
- Papineau v. CommissionerUnited States Tax Court · 1951
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