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COYNER v. BINGLER

No. 15006.

344 F.2d 736 (1965)

Robert L. COYNER and Lorraine Coyner, His Wife, Appellants, v. John H. BINGLER, District Director of Internal Revenue.

United States Court of Appeals Third Circuit.

Decided April 28, 1965.

Attorney(s) appearing for the Case

James C. Larrimer, Dougherty, Larrimer & Lee, Pittsburgh, Pa., for appellants.

Stephen Paley, Department of Justice, Tax Div., Washington, D. C. (John B. Jones, Jr., Acting Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson, Attys., Department of Justice, Washington, D. C., Gustave Diamond, U. S. Atty., David G. Hill, Asst. U. S. Atty., of counsel, on the brief), for appellee.

David W. Craig, City Sol., Regis C. Nairn, Asst. City Sol., Pittsburgh, Pa., for City of Pittsburgh, Intervenor, amicus curiae.

Before KALODNER and SMITH, Circuit Judges, and KIRKPATRICK, District Judge.

KIRKPATRICK, District Judge.

This is an appeal from a judgment of the United States District Court denying recovery in an action brought by a husband and wife, taxpayers, for refund of income taxes. The question involved is whether an employee of a municipality who voluntarily takes on extra duties at the request of his employer, receiving therefor free occupancy of a house on his employer's premises, may exclude the value of such occupancy from his return of gross...

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