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LEES v. COMMISSIONER

Docket No. 33238.

12 T.C.M. 472 (1953)

Henry M. and Susan E. Lees v. Commissioner.

United States Tax Court.

Entered April 30, 1953.

Attorney(s) appearing for the Case

Henry M. Lees, for the petitioners. John H. Welch, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

The respondent determined deficiencies for 1947, 1948 and 1949 in the respective amounts of $51.00; $52.60 and $53.80. The respondent on brief withdraws any claim to the deficiencies for 1947 and 1948. The sole issue is whether the value of housing furnished by the employer of Henry M. Lees constitutes compensation for services includible in taxable income. The petitioners filed joint returns for the...

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