DORAN v. COMMISSIONER

Docket No. 42241.

21 T.C. 374 (1953)

JOSEPH L. DORAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated December 21, 1953.


Attorney(s) appearing for the Case

Joseph L. Doran, pro se.

A. F. Barone, Esq., for the respondent.


The respondent determined deficiencies in income tax for the calendar years 1949, 1950, and 1951 in the total amount of $133. The only question presented is whether the value of living quarters furnished to the petitioner by his employer is compensation for services rendered and therefore includible in the petitioner's gross income. The petitioner filed his income tax returns for the years in question with the collector of internal...

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