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
OPINION
Dawson, Judge:
Respondent determined a deficiency in petitioner’s Federal income tax for the taxable year 1973 in the amount of $245. The only issue for decision is whether the fair rental value of lodging and utilities furnished to petitioner, a policeman, by his employer, the Canal Zone Government, is excludable from gross income under section 119.1
All of the facts have been stipulated. The stipulation, together with associated exhibits, are incorporated herein by this reference. The pertinent facts are summarized below.
Ronald W. Benninghoff (hereinafter petitioner) resided in Balboa,…
2Cases cited17 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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3Cited by22 opinions
- Vanicek v. CommissionerUnited States Tax Court · 1985
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- Franklin v. CommissionerUnited States Tax Court · 1981
- Darrell F. Brown v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1983
- Collins v. CommissionerUnited States Tax Court · 1983
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