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BENNINGHOFF v. COMMISSIONER

Docket No. 6144-77.

71 T.C. 216 (1978)

RONALD W. BENNINGHOFF, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed November 20, 1978.

Attorney(s) appearing for the Case

Jack B. Hood, for the petitioner.

Hans G. Tanzler III, for the respondent.

OPINION

DAWSON, Judge:

Respondent determined a deficiency in petitioner's Federal income tax for the taxable year 1973 in the amount of $245. The only issue for decision is whether the fair rental value of lodging and utilities furnished to petitioner, a policeman, by his employer, the Canal Zone Government, is excludable from gross income under section 119.1

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