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HARMON v. COMMISSIONER

Docket No. 3253-78.

41 T.C.M. 361 (1980)

T.C. Memo. 1980-506

Sidney Shirley Harmon v. Commissioner.

United States Tax Court.

Filed November 13, 1980.

Attorney(s) appearing for the Case

Sidney Shirley Harmon, pro se, 540 24th Space N.E., Salem, Oregon. T. Keith Fogg, for the respondent.

Memorandum Findings of Fact and Opinion

SIMPSON, Judge:

The Commissioner determined deficiencies in the petitioner's Federal income taxes of $388.00 for 1974, $535.00 for 1975, and $731.00 for 1976. The only issue for decision is whether the petitioner must include in gross income the value of lodging furnished to him by his employer during the years in issue.

Findings of Fact

Some of the facts have been stipulated, and those facts are...

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