Federal Income Tax - Residence Located Apart From Premises Where Employee Performed Duties Is Not "On The Business Premises of the Employer" As Required By 1954 Int. Rev. Code Section 119; Rental Value of Residence and Value of Food Supplied By Employer Not Excludable From Gross Income. Commissioner v. Anderson (6th Cir. 1966)

Authors

James B. Franklin

Library of Congress Authority File

http://id.loc.gov/authorities/names/n79122466

Document Type

Recent Cases

Abstract

The Sixth Circuit Court of Appeals, in reversing the Tax Court, held that the value of the meals and the lodging was not excludable from gross income because the meals and lodging were not furnished "on the business premises of the employer" as required by Section 119 of the Internal Revenue Code of 1954. Commissioner v. Anderson, 371 F.2d 59 (6th Cir. 1966).

Recommended Citation

James B. Franklin, Federal Income Tax - Residence Located Apart From Premises Where Employee Performed Duties Is Not "On The Business Premises of the Employer" As Required By 1954 Int. Rev. Code Section 119; Rental Value of Residence and Value of Food Supplied By Employer Not Excludable From Gross Income. Commissioner v. Anderson (6th Cir. 1966), 4 San Diego L. Rev. 316 (1967).
Available at: https://digital.sandiego.edu/sdlr/vol4/iss2/5