San Diego Law Review

Library of Congress Authority File


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Recent Cases


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).

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