NOLEN v. COMMISSIONER

Docket No. 740-63.

23 T.C.M. 595 (1964)

T.C. Memo. 1964-99

John L. Nolen and Jewel E. Nolen v. Commissioner.

United States Tax Court.

Filed April 17, 1964.


Attorney(s) appearing for the Case

Lawrence F. Terry, for the petitioners. Leo McLaughlin, for the respondent.


Memorandum Findings of Fact and Opinion

Respondent determined the following deficiencies in income taxes of petitioners:

  Taxable Year               Deficiency

  1958 ..................    $293.04
  1959 ..................     293.04
  1960 ..................     300.98

The principal issue is whether the rental value of a second floor apartment, which an employee of a doctor was required to occupy, is excludable from her gross income...

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