DIETZ v. COMMISSIONER

Docket No. 52498.

25 T.C. 1255 (1956)

LESLIE DIETZ AND ROSALIE DIETZ, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 16, 1956.


Attorney(s) appearing for the Case

Howard A. Morse, Esq., for the petitioner.

Thomas J. Donnelly, Jr., Esq., for the respondent.


OPINION.

FISHER, Judge:

Respondent determined a deficiency in income tax of petitioners for the taxable year 1951 in the amount of $59. The sole issue is whether the value of the use of an apartment furnished petitioners by their employer was taxable to them as income.

All of the facts are stipulated and are incorporated herein by reference except for one minor inconsistency which we have resolved...

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