Federal Income Tax Prof. Infanti 1 See Anderson v. Comm’r, 42 T.C. 410 (1964), rev’d , 371 F.2d 59 (6th Cir. 1966). 2 See Boykin v. Comm’r, 260 F.2d 249 (8th Cir. 1958). 3 Borrowed from W ILLIAM D. A NDREWS , B ASIC F EDERAL I NCOME T AXATION 47 (5th ed. 1999). 4 Id . at 63. S ECTION 119 P ROBLEMS Situation 1 Anderson was a motel manager. He, along with his family, resided in a two-room combination living room, bedroom, and kitchen suite. Anderson told his employer that the living accommodations were simply too small for his family. Because space was at a premium in the motel, the employer decided to buy a lot and construct a house two short blocks from the motel (the closest area zoned for residential use; Anderson wanted to live farther away, but the employer insisted that he live close by the motel). Anderson had to be on-call 24 hours a day to supervise the operation of the motel. Can Anderson exclude the value of the lodging from his gross income under § 119? 1
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