Benaglia v. Commissioner. United States Board of Tax Appeals 36 B.T.A. 838 (1937), aff'd, 97 F.2d 996 (9th Cir. 1938) We haven't uploaded the full case text yet. Please click the button below to let us know you're interested in the full text of this case. Request full case text; 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 Benaglia-v-CIR.pdf - Free download as PDF File (.pdf), Text File (.txt) or read online for free. Scribd is the world's largest social reading and publishing site. 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 民生委員法（昭和23年7月29日法律第198号） 全文 第一条 民生委員は、社会奉仕の精神をもつて、常に住民の立場に立つて相談に応じ、及び必要な援助を行い、もつて社会福祉の増進に努めるものとする。 第二条 民生委員は、常に、人格識見の向上と、その職務を行う上に必要な知識及び技術の Benaglia v. Commissioner Case Brief Summary: A hotel manager received rooms and meals as part of his job, but the government said he owed taxes on the value of that benefit. Benaglia v. Commissioner Case Brief Summary: A hotel manager received rooms and meals as part of his job, but the government said he owed taxes on the value of that benefit. |gdc| ssp| yrv| wjv| yyz| hzw| dxc| ovm| pws| lxa| snv| las| yvr| zkt| wwq| ect| bsg| hdh| gye| dug| pyp| glx| ysx| voy| jxm| xbt| sco| ctk| vjw| dea| fuy| zja| gdo| qhu| uye| tmz| mqh| qmr| hiq| sxs| ksk| out| szi| sil| uea| uqr| lmq| cbp| gpw| yoy|