[Download] "Commissioner of Internal Revenue v. Anderson" by United States Court Of Appeals For The Sixth Circuit # eBook PDF Kindle ePub Free

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eBook details

• Title: Commissioner of Internal Revenue v. Anderson
• Author : United States Court Of Appeals For The Sixth Circuit
• Release Date : January 23, 1966
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 84 KB

Description

This case comes before the Court upon the petition of the Commissioner of Internal Revenue seeking a review of the decision of the Tax Court of the United States. The Tax Court held, among other things, that the value of meals and lodging furnished the taxpayer by his employer was properly excluded by the taxpayer from gross income under the provisions of Section 119 of the Internal Revenue Code of 1954. (26 U.S.C. 1958 ed., Sec. 119) The facts, as found by the Tax Court, are not here disputed. The Commissioner does insist, however, that the Tax Court was in error in construing that portion of the statute which requires that meals and lodging be furnished "on the business premises of the employer" as a condition to their value being excluded from gross income in determining the taxpayers income tax liability. Thus, the single issue presented upon this appeal is one of statutory construction.

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