BARTILSON v. COMMISSIONER

Docket No. 42239.

13 T.C.M. 1117 (1954)

T. C. Memo. 1954-218

Robert Douglas Bartilson v. Commissioner.

United States Tax Court.

Filed December 13, 1954.


Attorney(s) appearing for the Case

Robert Douglas Bartilson, Shemya, Alaska, pro se. Fayette G. Taylor, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

Respondent determined a deficiency in income tax of the petitioner for the year 1949 in the amount of $138.86.

The question presented is whether or not the value of food and lodging provided for the petitioner by his employer is includible in his gross income for the year 1949 as additional compensation to him for his services.

Findings of Fact

Petitioner, Robert Douglas Bartilson, filed timely individual...

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