Boykin v. Commissioner
United States Tax Court
Exclusion From Gross Income -- Lodging Occupied by Employee for Convenience of Employer -- Sec. 119, I. R. C. 1954. -- Veterans' Administration employee-physician required to occupy quarters at hospital for convenience of his employers and to pay fair rental therefor by deduction from his basic salary, held not entitled to exclude the rental from his gross income under section 119, I. R. C. 1954.
1Opinion of the Court
OPINION.
Murdock, Judge:
The Commissioner determined deficiencies of $305.49 for 1954 in the income tax of the petitioner and of his wife, Laura. Laura has filed no petition with this Court which would make her a party to these proceedings. The Commissioner also determined a deficiency of $365.65 in the petitioner’s income tax for 1955. The facts are found as stipulated.
The petitioner contends that the Commissioner erred in failing to exclude from his gross income under section 119, I. R. C. 1954, the amount of the rent for his house and for his garage.
The petitioner filed a joint 1954 Federal…
2Cases cited4 opinions
- Jones v. United StatesUnited States Court of Claims · 1925
- Chandler v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1941
- Doran v. CommissionerUnited States Tax Court · 1953
- Dietz v. CommissionerUnited States Tax Court · 1956
3Cited by23 opinions
- Olkjer v. CommissionerUnited States Tax Court · 1959
- J. Melvin Boykin v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1958
- United Telecommunications, Inc. v. CommissionerUnited States Tax Court · 1975
- Lindeman v. CommissionerUnited States Tax Court · 1973
- Tebon v. CommissionerUnited States Tax Court · 1970
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