ROBERTSON v. COMMISSIONER

Docket No. 51911.

14 T.C.M. 1097 (1955)

T.C. Memo. 1955-282

John D. Robertson and Ethel G. Robertson v. Commissioner.

United States Tax Court.

Filed October 20, 1955.


Attorney(s) appearing for the Case

Rodney H. Robertson, Esq., Russ Building, San Francisco, Calif., for the petitioners. Ralph H. Tracy, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The Commissioner determined deficiencies in income tax for the years 1950-1952, inclusive, as follows:

  Year                    Deficiency

  1950..................   $233.82
  1951..................    247.52
  1952..................    178.22

The question to be decided is whether the value of food and lodging furnished by the employer to the petitioner, John D. Robertson, is includable in gross...

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