Memorandum Findings of Fact and Opinion
RAUM, Judge:
The Commissioner determined a deficiency of $291.22 in petitioners' 1974 income tax. At issue is whether petitioners qualify for the exclusion from income provided by section 119, Internal Revenue Code of 1954. Because of concessions by the Government, the only question that need be considered is whether petitioners' lodging was provided "on the business premises" of petitioner Kenneth R. Crowe's employer...
Let's get started
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.