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STONE v. COMMISSIONER

Docket No. 66682.

32 T.C. 1021 (1959)

GEORGE I. STONE AND MYRTLE V. STONE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed July 31, 1959.

Attorney(s) appearing for the Case

D. Deane Ferguson, Esq., for the petitioners.

John L. Ridenour III, Esq., for the respondent.

OPINION.

PIERCE, Judge:

Respondent determined a deficiency in the income tax of petitioners for the year 1953, in the amount of $1,387.34.

The sole issue for decision is whether the amount of $3,549, which the Commissioner has included in the petitioners' income as the value of board and room furnished by their employer at a construction camp in Alaska, should be excluded from income as "living quarters or meals * * * furnished to employees...

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