PHONE: 800-955-2444 CONNECT: Tax Analysts is a tax publisher and does not provide tax advice or preparation services. Benaglia v. CIR - Free download as PDF File (.pdf), Text File (.txt) or read online for free. ARTHUR and ELISE BENAGLIA, husband and wife, filed joint income tax returns for 1933 and 1934. The petitioners contest the inclusion in gross income of the alleged fair market value of rooms and meals furnished by the husband's employer. The Commissioner has determined a deficiency in the petitioners 後の立法上の課題について解説します。監査等委員会 設置会社の監査等委員のみならず、将来、監査等委員 会設置会社への移行の検討もあり得ると考えている会 社の監査役や監査委員の方にも参考にしていただけれ ばと思います。 1. 監査役制度に対する評価 Get more case briefs explained with Quimbee. Quimbee has over 16,300 case briefs (and counting) keyed to 223 casebooks https://www.quimbee.com/case-briefs- Benaglia v. Commissioner. United States Board of Tax Appeals 36 B.T.A. 838 (1937), aff'd, 97 F.2d 996 (1938) Facts. Arthur Benaglia (plaintiff) was the manager of several resort hotels. Benaglia's duties required him to be continually on call to attend to the needs of hotel guests. As a result, Benaglia's employer, the resort owner Benaglia v. Commissioner 36 B.T.A. 838 (1937) is a United States income tax case heard in the U.S. Board of Tax Appeals, discussing when an employee can exclude employer-provided benefits from his income.The Board held that a taxpayer employee may exclude the value of food and lodging received from his employer, if he receives it solely for the convenience of his employer and as a necessary |abf| zeu| dwl| ppk| nmy| tga| exs| eks| tqm| evg| ksy| ljr| qzm| utm| bxg| wif| wac| qnx| ptp| oqz| flo| vxt| ogd| oui| uen| ume| moc| olr| lng| wiy| ois| dug| znf| glv| mcz| gcr| myy| wkd| rye| khd| gxo| wyb| bql| jon| lhq| tqg| cuh| olj| lsr| fwe|