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FOOTER v. COMMISSIONER

Docket No. 2355-70SC.

30 T.C.M. 277 (1971)

T.C. Memo. 1971-65

Donald P. Footer and Norma L. Footer v. Commissioner.

United States Tax Court.

Filed April 5, 1971.

Attorney(s) appearing for the Case

Alan B. Shidler, for the respondent.

Memorandum Findings of Fact and Opinion

STERRETT, Judge:

Respondent determined a deficiency of $178.38 in petitioners' income tax for the taxable year 1968. Due to concessions by the respondent there remains one question for our decision. We are to determine whether petitioners, under the provisions of section 119,1 are entitled to exclude from income $739 as the cost of lodging furnished for the convenience of an employer.<...

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