Martin v. Commissioner
United States Board of Tax Appeals
During the taxable year 1936, petitioner was employed by the United States Army Engineers as a wireless operator on dredging vessels. His base pay was $2,100 per year, from which there was deducted $40 per month for lodging and subsistence. Held, petitioner is not entitled, in computing income tax liability, to deduct or exclude from gross income the amount paid for lodging and subsistence.
1Opinion of the Court
*187OPINION.
Hill:
In his petition, petitioner assigned as error the failure of respondent to allow a deduction of $473.38 representing the amount paid by him for “board, lodging and living quarters” during the taxable year, which, he further alleged, were furnished, him for the convenience of his employer.
The facts show that during the taxable year the petitioner was a wireless or radio operator, employed by the United States Army Engineers on dredging vessels. His base pay was $2,100 per. year, from which was deducted $40 per month for lodging and subsistence, except when petitioner was absent…
2Cases cited1 opinion
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
3Cited by15 opinions
- George Harvey James v. United StatesCourt of Appeals for the Ninth Circuit · 1962
- Diamond v. SturrCourt of Appeals for the Second Circuit · 1955
- Sweeney v. United StatesUnited States Court of Claims · 1961
- Diamond v. SturrDistrict Court, N.D. New York · 1953
- Hazel W. Carmichael v. CommissionerUnited States Tax Court · 1948
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