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CHARLEY v. C.I.R.

No. 94-70043.

91 F.3d 72 (1996)

Philip J. CHARLEY; Katherine T. Charley, Petitioners-Appellants, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided July 24, 1996.

Attorney(s) appearing for the Case

Michael Leight, Seal Beach, California, for petitioners-appellants.

Frank P. Cihlar, Tax Division, United States Department of Justice, Washington, D.C., for respondent-appellee.

Before: FARRIS, O'SCANNLAIN, and TASHIMA, Circuit Judges.

O'SCANNLAIN, Circuit Judge.

Do travel credits converted to cash in a personal travel account established by an employer constitute gross income to the employee for federal income tax purposes?

I

Dr. Philip Charley and his wife Katherine Charley appeal the tax court's determination of an income tax deficiency for tax year 1988 in the amount of $882 and an addition to tax of $44 pursuant to Internal Revenue Code ("IRC") § 6653. We affirm on the...

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