119problems

119problems - Federal Income Tax Prof Infanti SECTION 119...

Info iconThis preview shows page 1. Sign up to view the full content.

View Full Document Right Arrow Icon
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
Background image of page 1
This is the end of the preview. Sign up to access the rest of the document.
Ask a homework question - tutors are online