LINDEMAN v. COMMISSIONER

Docket No. 6760-71.

60 T.C. 609 (1973)

JACK B. LINDEMAN AND KATHERINE G. LINDEMAN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed July 25, 1973.


Attorney(s) appearing for the Case

Richard W. Roe, for the petitioners.

Clarence F. Frazier, Jr., for the respondent.


FEATHERSTON, Judge:

Respondent determined deficiencies in petitioners' income tax for 1968 and 1969 in the respective amounts of $854.19 and $915.17. The only issue is whether residential quarters furnished by petitioner Jack B. Lindeman's employer were "on the business premises of his employer" within the meaning of section 1191 so that the fair rental value of these quarters was excludable...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases