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ANDERSON v. COMMISSIONER

Docket No. 108953.

1 T.C.M. 227 (1942)

Bruce E. Anderson v. Commissioner.

United States Tax Court.

Entered December 18, 1942.

Attorney(s) appearing for the Case

Thomas J. Bailey, Esq., and N. D. Harris, C. P. A., 1102 Olds Tower Bldg., Lansing, Mich., for the petitioner. Lawrence R. Bloomenthal, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

MELLOTT, Judge:

This proceeding involves deficiencies in income tax for the years 1938 and 1939 in the respective amounts of $103.09 and $92.96 and claims for overpayment in the respective amounts of $37.47 and $34.24. The question is whether the value of meals and lodging received by petitioner from two hotels managed by him should be included in his gross income as compensation for services rendered.

Findings...

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