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INMAN v. COMMISSIONER

Docket No. 2981-69.

29 T.C.M. 1168 (1970)

T.C. Memo. 1970-264

Alsen E. Inman, Jr., and Barbara L. Inman v. Commissioner.

United States Tax Court.

Filed September 21, 1970.

Attorney(s) appearing for the Case

Alsen E. Inman, Jr., pro se, Star Route, Inverness, Calif. J. Richard Murphy, Jr., and Jeffrey E. Boly, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for 1967 in the amount of $92. The only issue is whether the value of utilities used in a house furnished to petitioner Alsen E. Inman, Jr., by his employer is excludable from petitioners' gross income under section 119,1 or alternatively, whether the cost thereof is deductible under section 162(a...

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