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MABLEY v. COMMISSIONER

Docket No. 1312-64.

24 T.C.M. 1794 (1965)

T.C. Memo. 1965-323

Carlton R. Mabley, Jr. and Virginia C. Mabley v. Commissioner.

United States Tax Court.

December 27, 1965.

Attorney(s) appearing for the Case

Frederic A. Macdonald, P. O. Box 1211, Huntington, W. Va., for the petitioners. Rodney G. Haworth, for the respondent.

Memorandum Findings of Fact and Opinion

ATKINS, Judge:

The respondent determined a deficiency in income tax for the taxable year 1960 in the amount of $116.25.

The issue presented is whether the petitioner Carlton R. Mabley, Jr., may exclude from gross income for the taxable year 1960, under section 119 of the Internal Revenue Code of 1954, the fair market value of meals furnished to him by his employer during that year.

Findings of Fact...

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